A. Organization and Basis of Presentation
\u00a0
The Boston Beer Company, Inc. and certain subsidiaries (the \u201cCompany\u201d) are engaged in the business of selling alcohol beverages throughout the United States and in selected international markets, under the tradenames \u201cThe Boston Beer Company\u00ae\u201d, \u201cTwisted Tea Brewing Company\u00ae\u201d, \u201cHard Seltzer Beverage Company\u201d, \u201cAngry Orchard\u00ae Cider Company\u201d, \u201cDogfish Head\u00ae Craft Brewery\u201d, \u201cDogfish Head Distilling Co.\u201d, \u201cAngel City\u00ae Brewing Company\u201d, \u201cConey Island\u00ae Brewing Company\u201d, \"Green Rebel Brewing Co.\", \"Sun Cruiser Beverage Co.\", \"Lytt Beverage Company\", \"Rally Dog Beverage Co.\", and \"Sinless Spirits Company\".
\u00a0
The accompanying unaudited condensed consolidated balance sheet as of September 26, 2026, and the unaudited condensed consolidated statements of comprehensive operations, stockholders\u2019 equity, and cash flows for the interim periods ended September 26, 2026 and September 27, 2025, respectively, have been prepared by the Company in accordance with U.S. generally accepted accounting principles (\u201cGAAP\u201d) for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission. Accordingly, certain information and footnotes normally included in financial statements prepared in accordance with GAAP have been condensed or omitted. All intercompany accounts and transactions have been eliminated. Certain reclassifications have been made to previously reported captioned amounts within operating cash flow activities to conform to the fiscal 2026 presentation of disaggregated activity. These condensed consolidated financial statements should be read in conjunction with the audited financial statements included in the Company\u2019s Annual Report on Form 10-K for the year ended December 27, 2025.
\u00a0
In the opinion of the Company\u2019s management, the Company\u2019s unaudited condensed consolidated balance sheet as of September 26, 2026 and the results of its condensed consolidated comprehensive operations, stockholders\u2019 equity, and cash flows for the interim periods ended September 26, 2026 and September 27, 2025, reflect all adjustments necessary to present fairly the results of the interim periods presented. The operating results for the interim periods presented are not necessarily indicative of the results expected for the full year.
"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-50"}]},{"name":"rpt:f-436","factDimensions":{"xbrl:concept":"us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"B. Recent Accounting Pronouncements
\u00a0
New accounting pronouncements are issued periodically by the FASB and are adopted by the Company as of the specified effective dates. Unless otherwise disclosed below, the Company believes that recently issued and adopted pronouncements will not have a material impact on the Company\u2019s financial position, results of operations and cash flows or do not apply to the Company\u2019s operations.
\u00a0
In November 2024, the FASB issued ASU 2024-03\u2014Income Statement - Reporting Comprehensive Income - Expenses Disaggregation Disclosures (SubTopic 220-40): Disaggregation of Income Statement Expenses. This ASU was issued to address investor requests for more detailed information about the types of expenses in commonly presented expense captions (such as cost of sales, SG&A, and research and development). This ASU is effective for public entities for annual periods beginning after December 15, 2026. Early adoption is permitted. ASU 2024-03 will be effective for the Company in the first quarter of its fiscal year ending December 25, 2027. The Company is currently evaluating the impact the adoption of this ASU will have on its consolidated financial statements.
\u00a0
In July 2025, the FASB issued ASU 2025\u201105\u2014Financial Instruments\u2014Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets, which provides a practical expedient intended to simplify the estimation of expected credit losses for current accounts receivable and contract assets arising under Topic 606, Revenue from Contracts with Customers. The ASU became effective for annual and interim periods beginning after December 15, 2025. The Company adopted ASU 2025\u201105 in the and elected the practical expedient to assume that current conditions as of the balance sheet date remain unchanged over the remaining life of current accounts receivable when estimating expected credit losses. The adoption of this ASU did not have a material impact on the Company\u2019s consolidated financial statements.
\u00a0
In December 2025, the FASB issued ASU 2025-11\u2014Interim Reporting (Topic 270): Narrow-Scope Improvements. This ASU was issued to improve the navigability of the interim reporting guidance and to clarify when and how the interim disclosure requirements in Topic 270 apply. The amendments also introduce a disclosure principle requiring entities to disclose events and changes since the end of the most recent annual reporting period that have a material impact on the entity. The ASU does not change the fundamental nature of interim reporting or significantly expand or reduce existing interim disclosure requirements. ASU 2025-11 is effective for public entities for interim reporting periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact the adoption of this ASU will have on its consolidated financial statements.
"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-51"}]},{"name":"rpt:f-437","factDimensions":{"xbrl:concept":"us-gaap:ChangeInAccountingPrincipleAccountingStandardsUpdateAdopted","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:AdjustmentsForNewAccountingPronouncementsAxis":"us-gaap:AccountingStandardsUpdate202505Member"},"factValues":[{"value":"true"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-17"}]},{"name":"rpt:f-438","factDimensions":{"xbrl:concept":"us-gaap:ChangeInAccountingPrincipleAccountingStandardsUpdateImmaterialEffect","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:AdjustmentsForNewAccountingPronouncementsAxis":"us-gaap:AccountingStandardsUpdate202505Member"},"factValues":[{"value":"true"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-17"}]},{"name":"rpt:f-439","factDimensions":{"xbrl:concept":"us-gaap:RevenueFromContractWithCustomerTextBlock","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"C. Revenue Recognition
\u00a0
The breakdown of revenue during the thirteen and thirty-nine weeks ended September 26, 2026 and September 27, 2025 were as follows:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n Thirteen weeks ended | \n \u00a0 | \n \u00a0 | \n Thirty-nine weeks ended | \n \u00a0 | \n ||||||||||
\u00a0 | \n September 26, 2026 | \n \u00a0 | \n \u00a0 | \n September 27, 2025 | \n \u00a0 | \n \u00a0 | \n September 26, 2026 | \n \u00a0 | \n \u00a0 | \n September 27, 2025 | \n \u00a0 | \n ||||
Shipments to domestic distributors | \n \u00a0 | \n 93 | \n % | \n \u00a0 | \n \u00a0 | \n 93 | \n % | \n \u00a0 | \n \u00a0 | \n 93 | \n % | \n \u00a0 | \n \u00a0 | \n 94 | \n % | \n
Shipments to international distributors | \n \u00a0 | \n 5 | \n % | \n \u00a0 | \n \u00a0 | \n 5 | \n % | \n \u00a0 | \n \u00a0 | \n 6 | \n % | \n \u00a0 | \n \u00a0 | \n 5 | \n % | \n
Sales at retail locations | \n \u00a0 | \n 2 | \n % | \n \u00a0 | \n \u00a0 | \n 2 | \n % | \n \u00a0 | \n \u00a0 | \n 1 | \n % | \n \u00a0 | \n \u00a0 | \n 1 | \n % | \n
\u00a0 | \n \u00a0 | \n 100 | \n % | \n \u00a0 | \n \u00a0 | \n 100 | \n % | \n \u00a0 | \n \u00a0 | \n 100 | \n % | \n \u00a0 | \n \u00a0 | \n 100 | \n % | \n
\u00a0
The Company recognizes revenue when obligations under the terms of a contract with its customer are satisfied; generally, this occurs with the transfer of title of its products. Revenue is measured as the amount of consideration expected to be received in exchange for transferring products. If the conditions for revenue recognition are not met, the Company defers the revenue until all conditions are met. As of September 26, 2026 and December 27, 2025, the Company has deferred $18.4 million and $13.3 million, respectively, in revenue related to product shipped prior to these dates. These amounts are included in accrued expenses and other current liabilities in the accompanying condensed consolidated balance sheets.
\u00a0
Customer promotional discount programs are entered into by the Company with distributors for certain periods of time. The reimbursements for discounts to distributors are recorded as reductions to net revenue and were $22.7 million and $63.7 million for the thirteen and thirty-nine weeks ended September 26, 2026, respectively, and $19.1 million and $53.0 million for the thirteen and thirty-nine weeks ended September 27, 2025, respectively. The agreed-upon discount rates are applied to certain distributors' sales to retailers, based on volume metrics, in order to determine the total discounted amount. The computation of the discount allowance requires that management make certain estimates and assumptions that affect the timing and amounts of revenue and liabilities recorded. Actual promotional discounts owed and paid have historically been in line with allowances recorded by the Company; however, the amounts could differ from the estimated allowance.
\u00a0
Customer programs and incentives are a common practice in the alcohol beverage industry. Amounts paid in connection with customer programs and incentives are recorded as reductions to net revenue or as advertising, promotional and selling expenses, based on the nature of the expenditure. Customer incentives and other payments made to distributors are primarily based upon performance of certain marketing and advertising activities. Depending on applicable state laws and regulations, these activities promoting the Company's products may include, but are not limited to point-of-sale and merchandise placement, samples, product displays, promotional programs at retail locations and meals, travel and entertainment. Amounts paid to customers in connection with these programs that were recorded as reductions to net revenue or as advertising, promotional and selling expenses for the thirteen and thirty-nine weeks ended September 26, 2026 and September 27, 2025 was as follows:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n Thirteen weeks ended | \n \u00a0 | \n \u00a0 | \n Thirty-nine weeks ended | \n \u00a0 | \n ||||||||||
\u00a0 | \n September 26, 2026 | \n \u00a0 | \n \u00a0 | \n September 27, 2025 | \n \u00a0 | \n \u00a0 | \n September 26, 2026 | \n \u00a0 | \n \u00a0 | \n September 27, 2025 | \n \u00a0 | \n ||||
\u00a0 | \n (in thousands) | \n \u00a0 | \n \u00a0 | \n (in thousands) | \n \u00a0 | \n ||||||||||
Amount recorded as a reduction to net revenue | \n $ | \n 11,911 | \n \u00a0 | \n \u00a0 | \n $ | \n 11,930 | \n \u00a0 | \n \u00a0 | \n $ | \n 35,299 | \n \u00a0 | \n \u00a0 | \n $ | \n 30,876 | \n \u00a0 | \n
Amount recorded as advertising, promotional and selling expenses | \n \u00a0 | \n 4,385 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 6,519 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 16,115 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 15,608 | \n \u00a0 | \n
Total customer programs and incentives | \n $ | \n 16,296 | \n \u00a0 | \n \u00a0 | \n $ | \n 18,449 | \n \u00a0 | \n \u00a0 | \n $ | \n 51,414 | \n \u00a0 | \n \u00a0 | \n $ | \n 46,484 | \n \u00a0 | \n
\u00a0
Costs recognized in net revenues include, but are not limited to, promotional discounts, sales incentives and certain other promotional activities. Costs recognized in advertising, promotional and selling expenses include point of sale materials, samples and advertising expenditures in local markets. These costs are recorded as incurred, generally when invoices are received; however certain estimates are required at the period end. Estimates are based on historical and projected experience for each type of program or customer and have historically been in line with actual costs incurred.
"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-54"}]},{"name":"rpt:f-440","factDimensions":{"xbrl:concept":"sam:BreakdownOfRevenueTableTextBlock","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"The breakdown of revenue during the thirteen and thirty-nine weeks ended September 26, 2026 and September 27, 2025 were as follows:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n Thirteen weeks ended | \n \u00a0 | \n \u00a0 | \n Thirty-nine weeks ended | \n \u00a0 | \n ||||||||||
\u00a0 | \n September 26, 2026 | \n \u00a0 | \n \u00a0 | \n September 27, 2025 | \n \u00a0 | \n \u00a0 | \n September 26, 2026 | \n \u00a0 | \n \u00a0 | \n September 27, 2025 | \n \u00a0 | \n ||||
Shipments to domestic distributors | \n \u00a0 | \n 93 | \n % | \n \u00a0 | \n \u00a0 | \n 93 | \n % | \n \u00a0 | \n \u00a0 | \n 93 | \n % | \n \u00a0 | \n \u00a0 | \n 94 | \n % | \n
Shipments to international distributors | \n \u00a0 | \n 5 | \n % | \n \u00a0 | \n \u00a0 | \n 5 | \n % | \n \u00a0 | \n \u00a0 | \n 6 | \n % | \n \u00a0 | \n \u00a0 | \n 5 | \n % | \n
Sales at retail locations | \n \u00a0 | \n 2 | \n % | \n \u00a0 | \n \u00a0 | \n 2 | \n % | \n \u00a0 | \n \u00a0 | \n 1 | \n % | \n \u00a0 | \n \u00a0 | \n 1 | \n % | \n
\u00a0 | \n \u00a0 | \n 100 | \n % | \n \u00a0 | \n \u00a0 | \n 100 | \n % | \n \u00a0 | \n \u00a0 | \n 100 | \n % | \n \u00a0 | \n \u00a0 | \n 100 | \n % | \n
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n Thirteen weeks ended | \n \u00a0 | \n \u00a0 | \n Thirty-nine weeks ended | \n \u00a0 | \n ||||||||||
\u00a0 | \n September 26, 2026 | \n \u00a0 | \n \u00a0 | \n September 27, 2025 | \n \u00a0 | \n \u00a0 | \n September 26, 2026 | \n \u00a0 | \n \u00a0 | \n September 27, 2025 | \n \u00a0 | \n ||||
\u00a0 | \n (in thousands) | \n \u00a0 | \n \u00a0 | \n (in thousands) | \n \u00a0 | \n ||||||||||
Amount recorded as a reduction to net revenue | \n $ | \n 11,911 | \n \u00a0 | \n \u00a0 | \n $ | \n 11,930 | \n \u00a0 | \n \u00a0 | \n $ | \n 35,299 | \n \u00a0 | \n \u00a0 | \n $ | \n 30,876 | \n \u00a0 | \n
Amount recorded as advertising, promotional and selling expenses | \n \u00a0 | \n 4,385 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 6,519 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 16,115 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 15,608 | \n \u00a0 | \n
Total customer programs and incentives | \n $ | \n 16,296 | \n \u00a0 | \n \u00a0 | \n $ | \n 18,449 | \n \u00a0 | \n \u00a0 | \n $ | \n 51,414 | \n \u00a0 | \n \u00a0 | \n $ | \n 46,484 | \n \u00a0 | \n
\u00a0
"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-23"}]},{"name":"rpt:f-464","factDimensions":{"xbrl:concept":"sam:AmountRecordedAsAReductionToNetRevenue","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"11911000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-22"}]},{"name":"rpt:f-465","factDimensions":{"xbrl:concept":"sam:AmountRecordedAsAReductionToNetRevenue","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"11930000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-22"}]},{"name":"rpt:f-466","factDimensions":{"xbrl:concept":"sam:AmountRecordedAsAReductionToNetRevenue","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"35299000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-22"}]},{"name":"rpt:f-467","factDimensions":{"xbrl:concept":"sam:AmountRecordedAsAReductionToNetRevenue","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"30876000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-22"}]},{"name":"rpt:f-468","factDimensions":{"xbrl:concept":"sam:AmountRecordedAsAdvertisingPromotionalAndSellingExpenses","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"4385000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-22"}]},{"name":"rpt:f-469","factDimensions":{"xbrl:concept":"sam:AmountRecordedAsAdvertisingPromotionalAndSellingExpenses","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"6519000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-22"}]},{"name":"rpt:f-470","factDimensions":{"xbrl:concept":"sam:AmountRecordedAsAdvertisingPromotionalAndSellingExpenses","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"16115000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-22"}]},{"name":"rpt:f-471","factDimensions":{"xbrl:concept":"sam:AmountRecordedAsAdvertisingPromotionalAndSellingExpenses","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"15608000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-22"}]},{"name":"rpt:f-472","factDimensions":{"xbrl:concept":"sam:TotalCustomerProgramsAndIncentives","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"16296000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-22"}]},{"name":"rpt:f-473","factDimensions":{"xbrl:concept":"sam:TotalCustomerProgramsAndIncentives","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"18449000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-22"}]},{"name":"rpt:f-474","factDimensions":{"xbrl:concept":"sam:TotalCustomerProgramsAndIncentives","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"51414000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-22"}]},{"name":"rpt:f-475","factDimensions":{"xbrl:concept":"sam:TotalCustomerProgramsAndIncentives","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"46484000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-22"}]},{"name":"rpt:f-476","factDimensions":{"xbrl:concept":"us-gaap:InventoryDisclosureTextBlock","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"D. Inventories
\u00a0
Inventories consist of raw materials, work in process and finished goods which are stated at the lower of cost, determined on the first-in, first-out basis, or net realizable value. Raw materials principally consist of hops, packaging, flavorings, fruit juices, and other brewing materials. The Company\u2019s goal is to maintain on hand a supply of at least one year for essential hop varieties, in order to limit the risk of an unexpected reduction in supply. Inventories are generally classified as current assets. The Company classifies hops inventory in excess of two years of forecasted usage in other long-term assets. The cost elements of work in process and finished goods inventory consist of raw materials, direct labor and manufacturing overhead. Inventories consist of the following:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n September 26, | \n \u00a0 | \n \u00a0 | \n December 27, | \n \u00a0 | \n ||
\u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n |||||
Current inventory: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Raw materials | \n \u00a0 | \n $ | \n 46,228 | \n \u00a0 | \n \u00a0 | \n $ | \n 37,395 | \n \u00a0 | \n
Work in process | \n \u00a0 | \n \u00a0 | \n 17,879 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 20,369 | \n \u00a0 | \n
Finished goods | \n \u00a0 | \n \u00a0 | \n 33,971 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 34,768 | \n \u00a0 | \n
Total current inventory | \n \u00a0 | \n \u00a0 | \n 98,078 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 92,532 | \n \u00a0 | \n
Long term inventory | \n \u00a0 | \n \u00a0 | \n 8,338 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 7,298 | \n \u00a0 | \n
Total inventory | \n \u00a0 | \n $ | \n 106,416 | \n \u00a0 | \n \u00a0 | \n $ | \n 99,830 | \n \u00a0 | \n
\u00a0
As of September 26, 2026 and December 27, 2025, the Company has recorded inventory obsolescence reserves of $10.1 million and $11.1 million, respectively.
"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-47"}]},{"name":"rpt:f-477","factDimensions":{"xbrl:concept":"us-gaap:ScheduleOfInventoryCurrentTableTextBlock","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":" Inventories consist of the following:\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n September 26, | \n \u00a0 | \n \u00a0 | \n December 27, | \n \u00a0 | \n ||
\u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n |||||
Current inventory: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Raw materials | \n \u00a0 | \n $ | \n 46,228 | \n \u00a0 | \n \u00a0 | \n $ | \n 37,395 | \n \u00a0 | \n
Work in process | \n \u00a0 | \n \u00a0 | \n 17,879 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 20,369 | \n \u00a0 | \n
Finished goods | \n \u00a0 | \n \u00a0 | \n 33,971 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 34,768 | \n \u00a0 | \n
Total current inventory | \n \u00a0 | \n \u00a0 | \n 98,078 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 92,532 | \n \u00a0 | \n
Long term inventory | \n \u00a0 | \n \u00a0 | \n 8,338 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 7,298 | \n \u00a0 | \n
Total inventory | \n \u00a0 | \n $ | \n 106,416 | \n \u00a0 | \n \u00a0 | \n $ | \n 99,830 | \n \u00a0 | \n
E. Goodwill and Intangible Assets
\u00a0
The Company has recorded intangible assets with indefinite lives and goodwill for which impairment testing is required at least annually or more frequently if events or circumstances indicate that these assets might be impaired. The Company performs its annual impairment tests and re-evaluates the useful lives of other intangible assets with indefinite lives at the annual impairment test measurement date in the third quarter of each fiscal year or when circumstances arise that indicate a possible impairment or change in useful life might exist.
\u00a0
Goodwill. The guidance for goodwill impairment testing allows an entity to assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the estimated fair value of a reporting unit, of which the Company has one, is less than its carrying amount or to proceed directly to performing a quantitative impairment test. Under the quantitative assessment, the estimated fair value of the Company\u2019s reporting unit is compared to its carrying value, including goodwill. The estimate of fair value of the Company\u2019s reporting unit is generally calculated based on an income approach using the discounted cash flow method supplemented by the market approach which considers the Company\u2019s market capitalization and enterprise value. If the estimated fair value of the Company\u2019s reporting unit is less than the carrying value of its reporting unit, a goodwill impairment will be recognized. In estimating the fair value of the Company\u2019s reporting unit, management must make assumptions and projections regarding such items as future cash flows, future revenues, future earnings, cost of capital, and other factors. The assumptions used in the estimate of fair value are based on historical trends and the projections and assumptions that are used in the latest operating plans. These assumptions reflect management\u2019s estimates of future economic and competitive conditions and are, therefore, subject to change as a result of changing market conditions. If these estimates or their related assumptions change in the future, the Company may be required to recognize an impairment loss for the Company\u2019s goodwill which could have a material adverse impact on the Company\u2019s financial statements.
\u00a0
No impairment of goodwill was recorded in any period.
\u00a0
Intangible assets. The Company\u2019s intangible assets consist primarily of a trademark and customer relationships obtained through the Company\u2019s Dogfish Head acquisition. Customer relationships are amortized over their estimated useful lives and beginning in the fourth quarter of 2024, the Company changed the indefinite useful life Dogfish Head trademark asset and began amortizing the remaining balance over an estimated useful life of 10 years.
\u00a0
In the third quarter of 2026, the Company conducted a trigger event analysis on its amortizing intangible assets. The review did not identify any indicators of impairment, and as a result, no impairment charges were recorded.
\u00a0
The Company\u2019s intangible assets as of September 26, 2026 and December 27, 2025 were as follows:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n As of September 26, 2026 | \n \u00a0 | \n \u00a0 | \n December 27, 2025 | \n \u00a0 | \n ||||||||||||||||||
\u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n Gross | \n \u00a0 | \n \u00a0 | \n Accumulated | \n \u00a0 | \n \u00a0 | \n Net Book | \n \u00a0 | \n \u00a0 | \n Gross | \n \u00a0 | \n \u00a0 | \n Accumulated | \n \u00a0 | \n \u00a0 | \n Net Book | \n \u00a0 | \n ||||||
\u00a0 | \n \u00a0 | \n Life (Years) | \n \u00a0 | \n Value | \n \u00a0 | \n \u00a0 | \n Amortization | \n \u00a0 | \n \u00a0 | \n Value | \n \u00a0 | \n \u00a0 | \n Value | \n \u00a0 | \n \u00a0 | \n Amortization | \n \u00a0 | \n \u00a0 | \n Value | \n \u00a0 | \n ||||||
\u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (in thousands) | \n \u00a0 | \n \u00a0 | \n (in thousands) | \n \u00a0 | \n ||||||||||||||||||
Customer relationships | \n \u00a0 | \n 15 | \n \u00a0 | \n $ | \n 3,800 | \n \u00a0 | \n \u00a0 | \n $ | \n (1,837 | \n ) | \n \u00a0 | \n $ | \n 1,963 | \n \u00a0 | \n \u00a0 | \n $ | \n 3,800 | \n \u00a0 | \n \u00a0 | \n $ | \n (1,647 | \n ) | \n \u00a0 | \n $ | \n 2,153 | \n \u00a0 | \n
Trademarks | \n \u00a0 | \n 10 | \n \u00a0 | \n \u00a0 | \n 14,400 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (2,880 | \n ) | \n \u00a0 | \n \u00a0 | \n 11,520 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 14,400 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (1,800 | \n ) | \n \u00a0 | \n \u00a0 | \n 12,600 | \n \u00a0 | \n
Total intangible assets, net | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n $ | \n 18,200 | \n \u00a0 | \n \u00a0 | \n $ | \n (4,717 | \n ) | \n \u00a0 | \n $ | \n 13,483 | \n \u00a0 | \n \u00a0 | \n $ | \n 18,200 | \n \u00a0 | \n \u00a0 | \n $ | \n (3,447 | \n ) | \n \u00a0 | \n $ | \n 14,753 | \n \u00a0 | \n
\u00a0
Amortization expense in the thirteen and thirty-nine weeks ended September 26, 2026 was approximately $0.4 million and $1.3 million. The Company expects to record future amortization expense as follows:
\u00a0
\n| \n | \n | \n | \n | \n |
Fiscal Year | \n \u00a0 | \n Amount (in thousands) | \n \u00a0 | \n |
2026 | \n \u00a0 | \n $ | \n 423 | \n \u00a0 | \n
2027 | \n \u00a0 | \n \u00a0 | \n 1,693 | \n \u00a0 | \n
2028 | \n \u00a0 | \n \u00a0 | \n 1,693 | \n \u00a0 | \n
2029 | \n \u00a0 | \n \u00a0 | \n 1,693 | \n \u00a0 | \n
2030 | \n \u00a0 | \n \u00a0 | \n 1,693 | \n \u00a0 | \n
2031 | \n \u00a0 | \n \u00a0 | \n 1,693 | \n \u00a0 | \n
Thereafter | \n \u00a0 | \n \u00a0 | \n 4,595 | \n \u00a0 | \n
Total amortization expense | \n \u00a0 | \n $ | \n 13,483 | \n \u00a0 | \n
The Company\u2019s intangible assets as of September 26, 2026 and December 27, 2025 were as follows:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n As of September 26, 2026 | \n \u00a0 | \n \u00a0 | \n December 27, 2025 | \n \u00a0 | \n ||||||||||||||||||
\u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n Gross | \n \u00a0 | \n \u00a0 | \n Accumulated | \n \u00a0 | \n \u00a0 | \n Net Book | \n \u00a0 | \n \u00a0 | \n Gross | \n \u00a0 | \n \u00a0 | \n Accumulated | \n \u00a0 | \n \u00a0 | \n Net Book | \n \u00a0 | \n ||||||
\u00a0 | \n \u00a0 | \n Life (Years) | \n \u00a0 | \n Value | \n \u00a0 | \n \u00a0 | \n Amortization | \n \u00a0 | \n \u00a0 | \n Value | \n \u00a0 | \n \u00a0 | \n Value | \n \u00a0 | \n \u00a0 | \n Amortization | \n \u00a0 | \n \u00a0 | \n Value | \n \u00a0 | \n ||||||
\u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (in thousands) | \n \u00a0 | \n \u00a0 | \n (in thousands) | \n \u00a0 | \n ||||||||||||||||||
Customer relationships | \n \u00a0 | \n 15 | \n \u00a0 | \n $ | \n 3,800 | \n \u00a0 | \n \u00a0 | \n $ | \n (1,837 | \n ) | \n \u00a0 | \n $ | \n 1,963 | \n \u00a0 | \n \u00a0 | \n $ | \n 3,800 | \n \u00a0 | \n \u00a0 | \n $ | \n (1,647 | \n ) | \n \u00a0 | \n $ | \n 2,153 | \n \u00a0 | \n
Trademarks | \n \u00a0 | \n 10 | \n \u00a0 | \n \u00a0 | \n 14,400 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (2,880 | \n ) | \n \u00a0 | \n \u00a0 | \n 11,520 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 14,400 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (1,800 | \n ) | \n \u00a0 | \n \u00a0 | \n 12,600 | \n \u00a0 | \n
Total intangible assets, net | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n $ | \n 18,200 | \n \u00a0 | \n \u00a0 | \n $ | \n (4,717 | \n ) | \n \u00a0 | \n $ | \n 13,483 | \n \u00a0 | \n \u00a0 | \n $ | \n 18,200 | \n \u00a0 | \n \u00a0 | \n $ | \n (3,447 | \n ) | \n \u00a0 | \n $ | \n 14,753 | \n \u00a0 | \n
\u00a0
\n| \n | \n | \n | \n | \n |
Fiscal Year | \n \u00a0 | \n Amount (in thousands) | \n \u00a0 | \n |
2026 | \n \u00a0 | \n $ | \n 423 | \n \u00a0 | \n
2027 | \n \u00a0 | \n \u00a0 | \n 1,693 | \n \u00a0 | \n
2028 | \n \u00a0 | \n \u00a0 | \n 1,693 | \n \u00a0 | \n
2029 | \n \u00a0 | \n \u00a0 | \n 1,693 | \n \u00a0 | \n
2030 | \n \u00a0 | \n \u00a0 | \n 1,693 | \n \u00a0 | \n
2031 | \n \u00a0 | \n \u00a0 | \n 1,693 | \n \u00a0 | \n
Thereafter | \n \u00a0 | \n \u00a0 | \n 4,595 | \n \u00a0 | \n
Total amortization expense | \n \u00a0 | \n $ | \n 13,483 | \n \u00a0 | \n
F. Third-Party Production Payments
\u00a0
During the thirteen and thirty-nine weeks ended September 26, 2026, the Company produced approximately 98% and 92%, respectively, of its domestic volume at Company-owned production facilities. During the thirteen and thirty-nine weeks ended September 27, 2025, the Company produced approximately 90% and 83%, respectively, of its domestic volume at Company-owned production facilities. In the normal course of its business, the Company has historically entered into various production arrangements with other beverage companies. Pursuant to these arrangements, the Company generally supplies raw materials and packaging to those companies and incurs conversion fees for labor at the time the liquid is produced and packaged.
\u00a0
The Company currently has production services agreements with subsidiaries of City Brewing Company, LLC (\u201cCity Brewing\u201d). In August 2025, the Company extended the terms and amended certain fees under these agreements. The contracts now expire on December 31, 2028 and the Company retains the contractual right to extend these agreements annually through December 31, 2035. These City Brewing agreements include a minimum capacity availability commitment by City Brewing and the Company is obligated to meet annual minimum volume commitments and is subject to contractual shortfall fees, if these annual minimum volume commitments are not met.
\u00a0
During the thirteen and thirty-nine weeks ended September 26, 2026, City Brewing supplied approximately 2% and 8%, respectively, of the Company\u2019s domestic shipment volume. During the thirteen and thirty-nine weeks ended September 27, 2025, City Brewing supplied approximately 10% and 17%, respectively, of the Company\u2019s domestic shipment volume. In accordance with the production services agreement, the Company has made payments to City Brewing which were principally used for capital improvements at City Brewing facilities. These payments are being expensed over the terms of the agreements. During the thirteen and thirty-nine weeks ended September 26, 2026, third-party production prepayment expense was $0.6 million and $1.8 million, respectively. During the thirteen and thirty-nine weeks ended September 27, 2025, third-party production prepayment expense was $7.1 million and $16.4 million, respectively. The remaining net book value of these third-party production prepayments is $5.3 million as of September 26, 2026, which is expected to be expensed to cost of goods sold ratably based on committed annual production capacity through December 31, 2028.
\u00a0
In December of 2024, the Company announced an amendment and restatement in its entirety of an existing production agreement with a third-party supplier, Rauch North America Inc (\"Rauch\"). The amended and restated Rauch agreement includes quarterly minimum payments that total $4.1 million annually at zero volume and a termination fee of $5 million with 12 months written notice. The initial term of the agreement expires on December 31, 2031 with provisions to extend.
\u00a0
At current production volume projections, the Company believes that it will fall short of its future annual volume commitments under the City Brewing and Rauch agreements and will incur shortfall fees. The Company expenses the shortfall fees during the contractual period, when such fees are incurred, as a component of cost of goods sold. During the thirteen weeks and thirty-nine weeks ended September 26, 2026, the Company incurred $1.0 million and $3.1 million, respectively, in shortfall fees. During the thirteen weeks and thirty-nine weeks ended September 27, 2025, the Company incurred $1.0 million and $7.5 million, respectively, in shortfall fees. At current volume projections, the Company anticipates that it will recognize approximately $22 million of shortfall fees in the future, with $4 million forecasted to be expensed in the remainder of 2026 and $18 million expected to be expensed in future years thereafter.
As of September 26, 2026, if volume for the remaining term of the City Brewing, Rauch and other production arrangements was zero, the total contractual shortfall and termination fees, with advance notice as specified in the related contractual agreements, would total approximately $28 million with $4 million due in 2026 and $24 million due in future years thereafter.
The Company has regular discussions with its third-party production suppliers related to its future capacity needs and the terms of its contracts. Changes to volume estimates, future amendments or cancellations of existing contracts could accelerate or change total shortfall fees expected to be incurred.
"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-28"}]},{"name":"rpt:f-529","factDimensions":{"xbrl:concept":"sam:PercentageOfBrewsAndPackages","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"0.98","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-530","factDimensions":{"xbrl:concept":"sam:PercentageOfBrewsAndPackages","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"0.92","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-531","factDimensions":{"xbrl:concept":"sam:PercentageOfBrewsAndPackages","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"0.90","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-532","factDimensions":{"xbrl:concept":"sam:PercentageOfBrewsAndPackages","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"0.83","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-533","factDimensions":{"xbrl:concept":"sam:ServiceAgreementExpirationDate","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"2028-12-31"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-534","factDimensions":{"xbrl:concept":"sam:AgreementOptionToExtend","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":" the contractual right to extend these agreements annually through December 31, 2035"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-535","factDimensions":{"xbrl:concept":"sam:PercentageOfBrewsAndPackagesAcrossVariousLocations","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"0.02","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-536","factDimensions":{"xbrl:concept":"sam:PercentageOfBrewsAndPackagesAcrossVariousLocations","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"0.08","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-537","factDimensions":{"xbrl:concept":"sam:PercentageOfBrewsAndPackagesAcrossVariousLocations","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"0.10","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-538","factDimensions":{"xbrl:concept":"sam:PercentageOfBrewsAndPackagesAcrossVariousLocations","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"0.17","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-539","factDimensions":{"xbrl:concept":"sam:ThirdPartyProductionPrepaymentsExpense","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"600000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-540","factDimensions":{"xbrl:concept":"sam:ThirdPartyProductionPrepaymentsExpense","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"1800000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-541","factDimensions":{"xbrl:concept":"sam:ThirdPartyProductionPrepaymentsExpense","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"7100000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-542","factDimensions":{"xbrl:concept":"sam:ThirdPartyProductionPrepaymentsExpense","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"16400000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-543","factDimensions":{"xbrl:concept":"sam:ThirdPartyProductionPrepayments","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"5300000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-544","factDimensions":{"xbrl:concept":"us-gaap:InvestmentMaturityDate","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"2028-12-31"}],"properties":[{"property":"rs:groups","value":"rpt:group-16,rpt:group-29"}]},{"name":"rpt:f-545","factDimensions":{"xbrl:concept":"sam:QuarterlyMinimumPayments","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"4100000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-546","factDimensions":{"xbrl:concept":"sam:TerminationFee","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"5000000","decimals":-6}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-547","factDimensions":{"xbrl:concept":"sam:ShortFallFees","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"1000000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-548","factDimensions":{"xbrl:concept":"sam:ShortFallFees","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"3100000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-549","factDimensions":{"xbrl:concept":"sam:ShortFallFees","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"1000000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-550","factDimensions":{"xbrl:concept":"sam:ShortFallFees","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"7500000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-551","factDimensions":{"xbrl:concept":"sam:ShortfallFeesExpectedToBeIncurred","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"22000000","decimals":-6}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-552","factDimensions":{"xbrl:concept":"sam:ShortfallForecastedExpense","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"4000000","decimals":-6}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-553","factDimensions":{"xbrl:concept":"sam:ShortfallForecastedExpenseAfterFirstYear","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"18000000","decimals":-6}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-554","factDimensions":{"xbrl:concept":"sam:ContractualShortfallFeesExpectedToBePaid","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"28000000","decimals":-6}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-555","factDimensions":{"xbrl:concept":"sam:ContractualShortfallFeesToBePaidRemainderOfFiscalYear","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"4000000","decimals":-6}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-556","factDimensions":{"xbrl:concept":"sam:ContractualShortfallAndTerminationFeesToBePaidThereafter","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"24000000","decimals":-6}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-29"}]},{"name":"rpt:f-557","factDimensions":{"xbrl:concept":"us-gaap:FinancingReceivablesTextBlock","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\u00a0
The Company and City Brewing entered into a Loan and Security agreement on January 2, 2024, at which time payment of $20 million was made by the Company to City Brewing. Repayment of the note receivable plus an agreed investment return for a combined total of $22.4 million will be credited to the Company through reductions of shortfall fees, subject to annual repayment limits and through other payments or credits, should owed shortfall fees be lower than these annual repayment limits. The final maturity date of the loan is December 31, 2028.
\u00a0
The Company determined the fair value of the note receivable on the issuance date to be $18.6 million. The $1.4 million difference between the cash paid to City Brewing of $20.0 million and the fair value of the note of $18.6 million on issuance date has been recorded as a third-party production prepayment asset and will be recognized as a component of cost of goods sold over the term of
the third-party production arrangement. The unamortized balance was $0.2 million as of September 26, 2026. Interest income on the note receivable is being recognized over the term of the loan, which is to be repaid in full no later than December 31, 2028.
\u00a0
As of September 26, 2026, the Company had $7.8 million fair value remaining on the note receivable.
"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-15"}]},{"name":"rpt:f-558","factDimensions":{"xbrl:concept":"sam:PaymentOnLoanAndSecurityAgreement","xbrl:period":"2024-01-02T00:00:00/2024-01-03T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"20000000","decimals":-6}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-16"}]},{"name":"rpt:f-559","factDimensions":{"xbrl:concept":"us-gaap:PaymentsToAcquireLoansHeldForInvestment","xbrl:period":"2024-01-02T00:00:00/2024-01-03T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"22400000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-16"}]},{"name":"rpt:f-560","factDimensions":{"xbrl:concept":"us-gaap:InvestmentMaturityDate","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"2028-12-31"}],"properties":[{"property":"rs:groups","value":"rpt:group-16,rpt:group-29"}]},{"name":"rpt:f-561","factDimensions":{"xbrl:concept":"us-gaap:NotesReceivableFairValueDisclosure","xbrl:period":"2024-01-03T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"18600000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-16"}]},{"name":"rpt:f-562","factDimensions":{"xbrl:concept":"sam:AmortizationOfNoteReceivable","xbrl:period":"2024-01-02T00:00:00/2024-01-03T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"1400000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-16"}]},{"name":"rpt:f-563","factDimensions":{"xbrl:concept":"sam:PaymentOnLoanAndSecurityAgreement","xbrl:period":"2024-01-02T00:00:00/2024-01-03T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"20000000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-16"}]},{"name":"rpt:f-564","factDimensions":{"xbrl:concept":"us-gaap:NotesReceivableFairValueDisclosure","xbrl:period":"2024-01-03T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"18600000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-16"}]},{"name":"rpt:f-565","factDimensions":{"xbrl:concept":"us-gaap:NotesReceivableFairValueDisclosure","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"200000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-16"}]},{"name":"rpt:f-566","factDimensions":{"xbrl:concept":"us-gaap:InvestmentMaturityDate","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"2028-12-31"}],"properties":[{"property":"rs:groups","value":"rpt:group-16,rpt:group-29"}]},{"name":"rpt:f-567","factDimensions":{"xbrl:concept":"sam:RemainingFairValueOnNoteReceivable","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"7800000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-16"}]},{"name":"rpt:f-568","factDimensions":{"xbrl:concept":"us-gaap:EarningsPerShareTextBlock","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\u00a0
The Company calculates net income (loss) per share using the two-class method, which requires the Company to allocate net income (loss) to its Class A Common Shares, Class B Common Shares and unvested share-based payment awards that participate in dividends with common stock, in the calculation of net income (loss) per share.
\u00a0
The Class A Common Stock has no voting rights, except (1) as required by law, (2) for the election of Class A Directors, and (3) that the approval of the holders of the Class A Common Stock is required for (a) certain future authorizations or issuances of additional securities which have rights senior to Class A Common Stock, (b) certain alterations of rights or terms of the Class A or Class B Common Stock as set forth in the Articles of Organization of the Company, (c) other amendments of the Articles of Organization of the Company, (d) certain mergers or consolidations with, or acquisitions of, other entities, and (e) sales or dispositions of any significant portion of the Company\u2019s assets.
\u00a0
The Class B Common Stock has full voting rights, including the right to (1) elect a majority of the members of the Company\u2019s Board of Directors and (2) approve all (a) amendments to the Company\u2019s Articles of Organization, (b) mergers or consolidations with, or acquisitions of, other entities, (c) sales or dispositions of any significant portion of the Company\u2019s assets, and (d) equity-based and other executive compensation and other significant corporate matters. The Company\u2019s Class B Common Stock is not listed for trading. Each share of the Class B Common Stock is freely convertible into one share of Class A Common Stock, upon request of the respective Class B holder, and participates equally in dividends.
\u00a0
The Company\u2019s unvested share-based payment awards include unvested shares (1) issued under the Company\u2019s investment share program, which permits employees who have been with the Company for at least one year to purchase shares of Class A Common Stock and to purchase those shares at a discount ranging from 20% to 40% below market value based on years of employment starting after two years of employment, and (2) awarded as restricted stock units at the discretion of the Company\u2019s Board of Directors. The investment shares vest over five years in equal number of shares and the restricted stock units generally vest over four years in equal number of shares. If a dividend is declared, the unvested shares would participate equally. See Note M for a discussion of the current year unvested stock awards and issuances.
\u00a0
Included in the computation of net income (loss) per diluted common share are dilutive outstanding stock options and restricted stock that are vested or expected to vest, to the extent such awards are dilutive. At its discretion, the Board of Directors grants stock options and restricted stock units to senior management and certain key employees. The terms of the employee stock options are determined by the Board of Directors at the time of grant. To date, stock options granted to employees vest over various service periods and/or based on the attainment of certain performance criteria and generally expire after ten years. The restricted stock units generally vest over four years in equal number of shares. Each restricted stock unit represents an unfunded and unsecured right to receive one share of Class A Stock upon satisfaction of the vesting criteria. The unvested shares participate equally in dividends, if declared, and are forfeitable. The Company also grants stock options and restricted stock units to its non-employee directors upon election or re-election to the Board of Directors. The number of option shares granted to non-employee directors is calculated based on a defined formula and these stock options vest immediately upon grant and expire after ten years. The restricted stock units granted to non-employee directors vest one year post grant date.
\u00a0
Net Income (Loss) per Common Share - Basic
\u00a0
The following table sets forth the computation of basic net income (loss) per share using the two-class method:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Thirteen weeks ended | \n \u00a0 | \n \u00a0 | \n Thirty-nine weeks ended | \n \u00a0 | \n ||||||||||
\u00a0 | \n \u00a0 | \n September 26, | \n \u00a0 | \n \u00a0 | \n September 27, | \n \u00a0 | \n \u00a0 | \n September 26, | \n \u00a0 | \n \u00a0 | \n September 27, | \n \u00a0 | \n ||||
\u00a0 | \n \u00a0 | \n (in thousands, except per share data) | \n \u00a0 | \n \u00a0 | \n (in thousands, except per share data) | \n \u00a0 | \n ||||||||||
Net income (loss) | \n \u00a0 | \n $ | \n 43,166 | \n \u00a0 | \n \u00a0 | \n $ | \n 46,155 | \n \u00a0 | \n \u00a0 | \n $ | \n (50,529 | \n ) | \n \u00a0 | \n $ | \n 131,000 | \n \u00a0 | \n
Allocation of net income (loss) for basic: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||||
Class A Common Stock | \n \u00a0 | \n $ | \n 34,329 | \n \u00a0 | \n \u00a0 | \n $ | \n 37,231 | \n \u00a0 | \n \u00a0 | \n $ | \n (40,301 | \n ) | \n \u00a0 | \n $ | \n 106,174 | \n \u00a0 | \n
Class B Common Stock | \n \u00a0 | \n \u00a0 | \n 8,706 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8,793 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (10,077 | \n ) | \n \u00a0 | \n \u00a0 | \n 24,467 | \n \u00a0 | \n
Unvested participating shares | \n \u00a0 | \n \u00a0 | \n 131 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 131 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (151 | \n ) | \n \u00a0 | \n \u00a0 | \n 359 | \n \u00a0 | \n
| \n \u00a0 | \n $ | \n 43,166 | \n \u00a0 | \n \u00a0 | \n $ | \n 46,155 | \n \u00a0 | \n \u00a0 | \n $ | \n (50,529 | \n ) | \n \u00a0 | \n $ | \n 131,000 | \n \u00a0 | \n
Weighted average number of shares for basic: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||||
Class A Common Stock | \n \u00a0 | \n \u00a0 | \n 8,155 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8,756 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8,270 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8,974 | \n \u00a0 | \n
Class B Common Stock | \n \u00a0 | \n \u00a0 | \n 2,068 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 2,068 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 2,068 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 2,068 | \n \u00a0 | \n
Unvested participating shares | \n \u00a0 | \n \u00a0 | \n 31 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 31 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 31 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 31 | \n \u00a0 | \n
| \n \u00a0 | \n \u00a0 | \n 10,254 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 10,855 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 10,369 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 11,073 | \n \u00a0 | \n
Net income (loss) per share for basic: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||||
Class A Common Stock | \n \u00a0 | \n $ | \n 4.21 | \n \u00a0 | \n \u00a0 | \n $ | \n 4.25 | \n \u00a0 | \n \u00a0 | \n $ | \n (4.87 | \n ) | \n \u00a0 | \n $ | \n 11.83 | \n \u00a0 | \n
Class B Common Stock | \n \u00a0 | \n $ | \n 4.21 | \n \u00a0 | \n \u00a0 | \n $ | \n 4.25 | \n \u00a0 | \n \u00a0 | \n $ | \n (4.87 | \n ) | \n \u00a0 | \n $ | \n 11.83 | \n \u00a0 | \n
\u00a0
Net Income (Loss) per Common Share - Diluted
\u00a0
The Company calculates diluted net income (loss) per common share using the more dilutive of (i) the treasury stock method or (ii) the two-class method, which assumes participating securities remain outstanding and are not exercised or converted.
\u00a0
For the thirty-nine weeks ended September 26, 2026, the Company reported a net loss. Accordingly, all potential common shares were anti-dilutive, and diluted net loss per common share was equal to basic net loss per common share. As a result, the calculation of diluted net loss per common share reflects the same allocation of net loss and weighted-average common shares outstanding used in the calculation of basic net loss per common share.
\u00a0
For the thirteen weeks ended September 26, 2026 and the thirteen and thirty-nine weeks ended September 27, 2025, the Company reported net income. Diluted net income per common share reflects both the allocation of earnings to participating securities under the two-class method and the effect of dilutive share-based awards included in diluted weighted-average common shares outstanding.
\u00a0
The following table presents the calculation of diluted net income (loss) per common share for the periods presented:
\u00a0
| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Thirteen weeks ended | \n \u00a0 | \n |||||||||||||||||||||
\u00a0 | \n \u00a0 | \n September 26, 2026 | \n \u00a0 | \n \u00a0 | \n September 27, 2025 | \n \u00a0 | \n ||||||||||||||||||
\u00a0 | \n \u00a0 | \n Earnings to | \n \u00a0 | \n \u00a0 | \n Common | \n \u00a0 | \n \u00a0 | \n EPS | \n \u00a0 | \n \u00a0 | \n Earnings to | \n \u00a0 | \n \u00a0 | \n Common | \n \u00a0 | \n \u00a0 | \n EPS | \n \u00a0 | \n ||||||
\u00a0 | \n \u00a0 | \n (in thousands, except per share data) | \n \u00a0 | \n |||||||||||||||||||||
As reported - Class A Common Stock - basic | \n \u00a0 | \n $ | \n 34,329 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8,155 | \n \u00a0 | \n \u00a0 | \n $ | \n 4.21 | \n \u00a0 | \n \u00a0 | \n $ | \n 37,231 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8,756 | \n \u00a0 | \n \u00a0 | \n $ | \n 4.25 | \n \u00a0 | \n
Class B Common Stock | \n \u00a0 | \n \u00a0 | \n 8,706 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 2,068 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8,793 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 2,068 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Unvested participating shares (loss periods only) | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Share-based awards - effect of dilutive common shares (income periods only) | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 1 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 6 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Net earnings effect of unvested participating shares (income periods only) | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Net income per common share -diluted | \n \u00a0 | \n $ | \n 43,035 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 10,224 | \n \u00a0 | \n \u00a0 | \n $ | \n 4.21 | \n \u00a0 | \n \u00a0 | \n $ | \n 46,024 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 10,830 | \n \u00a0 | \n \u00a0 | \n $ | \n 4.25 | \n \u00a0 | \n
\u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||||||
\u00a0 | \n \u00a0 | \n Thirty-nine weeks ended | \n \u00a0 | \n |||||||||||||||||||||
\u00a0 | \n \u00a0 | \n September 26, 2026 | \n \u00a0 | \n \u00a0 | \n September 27, 2025 | \n \u00a0 | \n ||||||||||||||||||
\u00a0 | \n \u00a0 | \n Loss to | \n \u00a0 | \n \u00a0 | \n Common | \n \u00a0 | \n \u00a0 | \n EPS | \n \u00a0 | \n \u00a0 | \n Earnings to | \n \u00a0 | \n \u00a0 | \n Common | \n \u00a0 | \n \u00a0 | \n EPS | \n \u00a0 | \n ||||||
\u00a0 | \n \u00a0 | \n (in thousands, except per share data) | \n \u00a0 | \n |||||||||||||||||||||
As reported - Class A Common Stock - basic | \n \u00a0 | \n $ | \n (40,301 | \n ) | \n \u00a0 | \n \u00a0 | \n 8,270 | \n \u00a0 | \n \u00a0 | \n $ | \n (4.87 | \n ) | \n \u00a0 | \n $ | \n 106,174 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8,974 | \n \u00a0 | \n \u00a0 | \n $ | \n 11.83 | \n \u00a0 | \n
Class B Common Stock | \n \u00a0 | \n \u00a0 | \n (10,077 | \n ) | \n \u00a0 | \n \u00a0 | \n 2,068 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 24,467 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 2,068 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Unvested participating shares (loss periods only) | \n \u00a0 | \n \u00a0 | \n (151 | \n ) | \n \u00a0 | \n \u00a0 | \n 31 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Share-based awards - effect of dilutive common shares (income periods only) | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Net earnings effect of unvested participating shares (income periods only) | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Net (loss) income per common share -diluted | \n \u00a0 | \n $ | \n (50,529 | \n ) | \n \u00a0 | \n \u00a0 | \n 10,369 | \n \u00a0 | \n \u00a0 | \n $ | \n (4.87 | \n ) | \n \u00a0 | \n $ | \n 130,641 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 11,050 | \n \u00a0 | \n \u00a0 | \n $ | \n 11.82 | \n \u00a0 | \n
\u00a0
For the thirteen weeks ended September 26, 2026, in accordance with the two-class method, weighted-average stock options to purchase 153,744 were outstanding but not included in computing dilutive income per common share because their effects were anti-dilutive.
\u00a0
For the thirty-nine weeks ended September 26, 2026, in accordance with the two-class method, weighted\u2011average stock options to purchase 217,835 shares were outstanding but not included in computing dilutive income per common share because the net loss position of the Company made them anti\u2011dilutive. Additionally, performance-based stock options to purchase 6,930 shares of Class A Common Stock were outstanding as of September 26, 2026 but not included in computing diluted income per common share because the performance criteria were not met as of the end of the reporting period.
\u00a0
For the thirteen and thirty-nine weeks ended September 27, 2025, in accordance with the two-class method, weighted-average stock options to purchase 180,461 and 179,618 shares, respectively, were outstanding but not included in computing dilutive income per common share because their effects were anti-dilutive. Additionally, performance-based stock options to purchase 6,930 shares of Class A Common Stock were outstanding as of September 27, 2025 but not included in computing diluted income per common share because the performance criteria were not met as of the end of the reporting period.
"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-10"}]},{"name":"rpt:f-569","factDimensions":{"xbrl:concept":"sam:ShareBasedCompensationArrangementByShareBasedPaymentAwardRequiredTenureForParticipationInPlan","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:AwardTypeAxis":"sam:VoluntaryEquityInvestmentProgramMember","srt:RangeAxis":"srt:MinimumMember"},"factValues":[{"value":"P1Y"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-11"}]},{"name":"rpt:f-570","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDiscountFromMarketPricePurchaseDate","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:AwardTypeAxis":"sam:VoluntaryEquityInvestmentProgramMember","srt:RangeAxis":"srt:MinimumMember"},"factValues":[{"value":"0.20","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-11"}]},{"name":"rpt:f-571","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDiscountFromMarketPricePurchaseDate","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:AwardTypeAxis":"sam:VoluntaryEquityInvestmentProgramMember","srt:RangeAxis":"srt:MaximumMember"},"factValues":[{"value":"0.40","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-11"}]},{"name":"rpt:f-572","factDimensions":{"xbrl:concept":"sam:ShareBasedCompensationArrangementByShareBasedPaymentAwardRequiredTenureForParticipationInPlan","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:AwardTypeAxis":"sam:VoluntaryEquityInvestmentProgramMember","srt:RangeAxis":"srt:MaximumMember"},"factValues":[{"value":"P2Y"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-11"}]},{"name":"rpt:f-573","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:AwardTypeAxis":"sam:VoluntaryEquityInvestmentProgramMember"},"factValues":[{"value":"P5Y"}],"properties":[{"property":"rs:groups","value":"rpt:group-11,rpt:group-34"}]},{"name":"rpt:f-574","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockMember"},"factValues":[{"value":"P4Y"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-11"}]},{"name":"rpt:f-575","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1","xbrl:period":"2020-03-01T00:00:00/2020-03-02T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockMember"},"factValues":[{"value":"P4Y"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-11"}]},{"name":"rpt:f-576","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1","xbrl:period":"2019-03-01T00:00:00/2019-03-02T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockMember"},"factValues":[{"value":"P4Y"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-11"}]},{"name":"rpt:f-577","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1","xbrl:period":"2020-03-01T00:00:00/2020-03-02T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockMember","srt:TitleOfIndividualAxis":"srt:DirectorMember"},"factValues":[{"value":"P1Y"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-11"}]},{"name":"rpt:f-578","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1","xbrl:period":"2019-03-01T00:00:00/2019-03-02T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockMember","srt:TitleOfIndividualAxis":"srt:DirectorMember"},"factValues":[{"value":"P1Y"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-11"}]},{"name":"rpt:f-579","factDimensions":{"xbrl:concept":"us-gaap:ScheduleOfEarningsPerShareBasicByCommonClassTextBlock","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"The following table sets forth the computation of basic net income (loss) per share using the two-class method:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Thirteen weeks ended | \n \u00a0 | \n \u00a0 | \n Thirty-nine weeks ended | \n \u00a0 | \n ||||||||||
\u00a0 | \n \u00a0 | \n September 26, | \n \u00a0 | \n \u00a0 | \n September 27, | \n \u00a0 | \n \u00a0 | \n September 26, | \n \u00a0 | \n \u00a0 | \n September 27, | \n \u00a0 | \n ||||
\u00a0 | \n \u00a0 | \n (in thousands, except per share data) | \n \u00a0 | \n \u00a0 | \n (in thousands, except per share data) | \n \u00a0 | \n ||||||||||
Net income (loss) | \n \u00a0 | \n $ | \n 43,166 | \n \u00a0 | \n \u00a0 | \n $ | \n 46,155 | \n \u00a0 | \n \u00a0 | \n $ | \n (50,529 | \n ) | \n \u00a0 | \n $ | \n 131,000 | \n \u00a0 | \n
Allocation of net income (loss) for basic: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||||
Class A Common Stock | \n \u00a0 | \n $ | \n 34,329 | \n \u00a0 | \n \u00a0 | \n $ | \n 37,231 | \n \u00a0 | \n \u00a0 | \n $ | \n (40,301 | \n ) | \n \u00a0 | \n $ | \n 106,174 | \n \u00a0 | \n
Class B Common Stock | \n \u00a0 | \n \u00a0 | \n 8,706 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8,793 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (10,077 | \n ) | \n \u00a0 | \n \u00a0 | \n 24,467 | \n \u00a0 | \n
Unvested participating shares | \n \u00a0 | \n \u00a0 | \n 131 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 131 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (151 | \n ) | \n \u00a0 | \n \u00a0 | \n 359 | \n \u00a0 | \n
| \n \u00a0 | \n $ | \n 43,166 | \n \u00a0 | \n \u00a0 | \n $ | \n 46,155 | \n \u00a0 | \n \u00a0 | \n $ | \n (50,529 | \n ) | \n \u00a0 | \n $ | \n 131,000 | \n \u00a0 | \n
Weighted average number of shares for basic: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||||
Class A Common Stock | \n \u00a0 | \n \u00a0 | \n 8,155 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8,756 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8,270 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8,974 | \n \u00a0 | \n
Class B Common Stock | \n \u00a0 | \n \u00a0 | \n 2,068 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 2,068 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 2,068 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 2,068 | \n \u00a0 | \n
Unvested participating shares | \n \u00a0 | \n \u00a0 | \n 31 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 31 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 31 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 31 | \n \u00a0 | \n
| \n \u00a0 | \n \u00a0 | \n 10,254 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 10,855 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 10,369 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 11,073 | \n \u00a0 | \n
Net income (loss) per share for basic: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||||
Class A Common Stock | \n \u00a0 | \n $ | \n 4.21 | \n \u00a0 | \n \u00a0 | \n $ | \n 4.25 | \n \u00a0 | \n \u00a0 | \n $ | \n (4.87 | \n ) | \n \u00a0 | \n $ | \n 11.83 | \n \u00a0 | \n
Class B Common Stock | \n \u00a0 | \n $ | \n 4.21 | \n \u00a0 | \n \u00a0 | \n $ | \n 4.25 | \n \u00a0 | \n \u00a0 | \n $ | \n (4.87 | \n ) | \n \u00a0 | \n $ | \n 11.83 | \n \u00a0 | \n
\u00a0
"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-14"}]},{"name":"rpt:f-580","factDimensions":{"xbrl:concept":"us-gaap:NetIncomeLoss","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"43166000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-13,rpt:group-26,rpt:group-59,rpt:group-60,rpt:group-65"}]},{"name":"rpt:f-581","factDimensions":{"xbrl:concept":"us-gaap:NetIncomeLoss","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"46155000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-13,rpt:group-26,rpt:group-59,rpt:group-60,rpt:group-65"}]},{"name":"rpt:f-582","factDimensions":{"xbrl:concept":"us-gaap:NetIncomeLoss","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"-50529000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-13,rpt:group-26,rpt:group-59,rpt:group-60,rpt:group-65"}]},{"name":"rpt:f-583","factDimensions":{"xbrl:concept":"us-gaap:NetIncomeLoss","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"131000000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-13,rpt:group-26,rpt:group-59,rpt:group-60,rpt:group-65"}]},{"name":"rpt:f-584","factDimensions":{"xbrl:concept":"us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassAMember"},"factValues":[{"value":"34329000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-585","factDimensions":{"xbrl:concept":"us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassAMember"},"factValues":[{"value":"37231000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-586","factDimensions":{"xbrl:concept":"us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassAMember"},"factValues":[{"value":"-40301000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-587","factDimensions":{"xbrl:concept":"us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassAMember"},"factValues":[{"value":"106174000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-588","factDimensions":{"xbrl:concept":"us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassBMember"},"factValues":[{"value":"8706000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-589","factDimensions":{"xbrl:concept":"us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassBMember"},"factValues":[{"value":"8793000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-590","factDimensions":{"xbrl:concept":"us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassBMember"},"factValues":[{"value":"-10077000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-591","factDimensions":{"xbrl:concept":"us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassBMember"},"factValues":[{"value":"24467000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-592","factDimensions":{"xbrl:concept":"us-gaap:UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:StatementClassOfStockAxis":"sam:UnvestedSharesMember"},"factValues":[{"value":"131000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-13"}]},{"name":"rpt:f-593","factDimensions":{"xbrl:concept":"us-gaap:UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:StatementClassOfStockAxis":"sam:UnvestedSharesMember"},"factValues":[{"value":"131000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-13"}]},{"name":"rpt:f-594","factDimensions":{"xbrl:concept":"us-gaap:UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:StatementClassOfStockAxis":"sam:UnvestedSharesMember"},"factValues":[{"value":"-151000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-13"}]},{"name":"rpt:f-595","factDimensions":{"xbrl:concept":"us-gaap:UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:StatementClassOfStockAxis":"sam:UnvestedSharesMember"},"factValues":[{"value":"359000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-13"}]},{"name":"rpt:f-596","factDimensions":{"xbrl:concept":"us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"43166000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-597","factDimensions":{"xbrl:concept":"us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"46155000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-598","factDimensions":{"xbrl:concept":"us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"-50529000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-599","factDimensions":{"xbrl:concept":"us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"131000000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-600","factDimensions":{"xbrl:concept":"us-gaap:WeightedAverageNumberOfSharesOutstandingBasic","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassAMember"},"factValues":[{"value":"8155000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-601","factDimensions":{"xbrl:concept":"us-gaap:WeightedAverageNumberOfSharesOutstandingBasic","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassAMember"},"factValues":[{"value":"8756000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-602","factDimensions":{"xbrl:concept":"us-gaap:WeightedAverageNumberOfSharesOutstandingBasic","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassAMember"},"factValues":[{"value":"8270000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-603","factDimensions":{"xbrl:concept":"us-gaap:WeightedAverageNumberOfSharesOutstandingBasic","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassAMember"},"factValues":[{"value":"8974000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-604","factDimensions":{"xbrl:concept":"us-gaap:WeightedAverageNumberOfSharesOutstandingBasic","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassBMember"},"factValues":[{"value":"2068000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-605","factDimensions":{"xbrl:concept":"us-gaap:WeightedAverageNumberOfSharesOutstandingBasic","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassBMember"},"factValues":[{"value":"2068000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-606","factDimensions":{"xbrl:concept":"us-gaap:WeightedAverageNumberOfSharesOutstandingBasic","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassBMember"},"factValues":[{"value":"2068000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-607","factDimensions":{"xbrl:concept":"us-gaap:WeightedAverageNumberOfSharesOutstandingBasic","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassBMember"},"factValues":[{"value":"2068000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-608","factDimensions":{"xbrl:concept":"us-gaap:WeightedAverageNumberOfSharesOutstandingBasic","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:StatementClassOfStockAxis":"sam:UnvestedSharesMember"},"factValues":[{"value":"31000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-13"}]},{"name":"rpt:f-609","factDimensions":{"xbrl:concept":"us-gaap:WeightedAverageNumberOfSharesOutstandingBasic","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:StatementClassOfStockAxis":"sam:UnvestedSharesMember"},"factValues":[{"value":"31000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-13"}]},{"name":"rpt:f-610","factDimensions":{"xbrl:concept":"us-gaap:WeightedAverageNumberOfSharesOutstandingBasic","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:StatementClassOfStockAxis":"sam:UnvestedSharesMember"},"factValues":[{"value":"31000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-13"}]},{"name":"rpt:f-611","factDimensions":{"xbrl:concept":"us-gaap:WeightedAverageNumberOfSharesOutstandingBasic","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:StatementClassOfStockAxis":"sam:UnvestedSharesMember"},"factValues":[{"value":"31000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-13"}]},{"name":"rpt:f-612","factDimensions":{"xbrl:concept":"us-gaap:WeightedAverageNumberOfSharesOutstandingBasic","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"10254000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13,rpt:group-60"}]},{"name":"rpt:f-613","factDimensions":{"xbrl:concept":"us-gaap:WeightedAverageNumberOfSharesOutstandingBasic","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"10855000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13,rpt:group-60"}]},{"name":"rpt:f-614","factDimensions":{"xbrl:concept":"us-gaap:WeightedAverageNumberOfSharesOutstandingBasic","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"10369000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13,rpt:group-60"}]},{"name":"rpt:f-615","factDimensions":{"xbrl:concept":"us-gaap:WeightedAverageNumberOfSharesOutstandingBasic","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"11073000","decimals":-3}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13,rpt:group-60"}]},{"name":"rpt:f-616","factDimensions":{"xbrl:concept":"us-gaap:EarningsPerShareBasic","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassAMember"},"factValues":[{"value":"4.21"}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-617","factDimensions":{"xbrl:concept":"us-gaap:EarningsPerShareBasic","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassAMember"},"factValues":[{"value":"4.25"}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-618","factDimensions":{"xbrl:concept":"us-gaap:EarningsPerShareBasic","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassAMember"},"factValues":[{"value":"-4.87"}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-619","factDimensions":{"xbrl:concept":"us-gaap:EarningsPerShareBasic","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassAMember"},"factValues":[{"value":"11.83"}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-620","factDimensions":{"xbrl:concept":"us-gaap:EarningsPerShareBasic","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassBMember"},"factValues":[{"value":"4.21"}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-621","factDimensions":{"xbrl:concept":"us-gaap:EarningsPerShareBasic","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassBMember"},"factValues":[{"value":"4.25"}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-622","factDimensions":{"xbrl:concept":"us-gaap:EarningsPerShareBasic","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassBMember"},"factValues":[{"value":"-4.87"}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-623","factDimensions":{"xbrl:concept":"us-gaap:EarningsPerShareBasic","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassBMember"},"factValues":[{"value":"11.83"}],"properties":[{"property":"rs:groups","value":"rpt:group-12,rpt:group-13"}]},{"name":"rpt:f-624","factDimensions":{"xbrl:concept":"us-gaap:ScheduleOfEarningsPerShareDilutedByCommonClassTextBlock","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\n| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Thirteen weeks ended | \n \u00a0 | \n |||||||||||||||||||||
\u00a0 | \n \u00a0 | \n September 26, 2026 | \n \u00a0 | \n \u00a0 | \n September 27, 2025 | \n \u00a0 | \n ||||||||||||||||||
\u00a0 | \n \u00a0 | \n Earnings to | \n \u00a0 | \n \u00a0 | \n Common | \n \u00a0 | \n \u00a0 | \n EPS | \n \u00a0 | \n \u00a0 | \n Earnings to | \n \u00a0 | \n \u00a0 | \n Common | \n \u00a0 | \n \u00a0 | \n EPS | \n \u00a0 | \n ||||||
\u00a0 | \n \u00a0 | \n (in thousands, except per share data) | \n \u00a0 | \n |||||||||||||||||||||
As reported - Class A Common Stock - basic | \n \u00a0 | \n $ | \n 34,329 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8,155 | \n \u00a0 | \n \u00a0 | \n $ | \n 4.21 | \n \u00a0 | \n \u00a0 | \n $ | \n 37,231 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8,756 | \n \u00a0 | \n \u00a0 | \n $ | \n 4.25 | \n \u00a0 | \n
Class B Common Stock | \n \u00a0 | \n \u00a0 | \n 8,706 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 2,068 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8,793 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 2,068 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Unvested participating shares (loss periods only) | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Share-based awards - effect of dilutive common shares (income periods only) | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 1 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 6 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Net earnings effect of unvested participating shares (income periods only) | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Net income per common share -diluted | \n \u00a0 | \n $ | \n 43,035 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 10,224 | \n \u00a0 | \n \u00a0 | \n $ | \n 4.21 | \n \u00a0 | \n \u00a0 | \n $ | \n 46,024 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 10,830 | \n \u00a0 | \n \u00a0 | \n $ | \n 4.25 | \n \u00a0 | \n
\u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||||||
\u00a0 | \n \u00a0 | \n Thirty-nine weeks ended | \n \u00a0 | \n |||||||||||||||||||||
\u00a0 | \n \u00a0 | \n September 26, 2026 | \n \u00a0 | \n \u00a0 | \n September 27, 2025 | \n \u00a0 | \n ||||||||||||||||||
\u00a0 | \n \u00a0 | \n Loss to | \n \u00a0 | \n \u00a0 | \n Common | \n \u00a0 | \n \u00a0 | \n EPS | \n \u00a0 | \n \u00a0 | \n Earnings to | \n \u00a0 | \n \u00a0 | \n Common | \n \u00a0 | \n \u00a0 | \n EPS | \n \u00a0 | \n ||||||
\u00a0 | \n \u00a0 | \n (in thousands, except per share data) | \n \u00a0 | \n |||||||||||||||||||||
As reported - Class A Common Stock - basic | \n \u00a0 | \n $ | \n (40,301 | \n ) | \n \u00a0 | \n \u00a0 | \n 8,270 | \n \u00a0 | \n \u00a0 | \n $ | \n (4.87 | \n ) | \n \u00a0 | \n $ | \n 106,174 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8,974 | \n \u00a0 | \n \u00a0 | \n $ | \n 11.83 | \n \u00a0 | \n
Class B Common Stock | \n \u00a0 | \n \u00a0 | \n (10,077 | \n ) | \n \u00a0 | \n \u00a0 | \n 2,068 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 24,467 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 2,068 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Unvested participating shares (loss periods only) | \n \u00a0 | \n \u00a0 | \n (151 | \n ) | \n \u00a0 | \n \u00a0 | \n 31 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Share-based awards - effect of dilutive common shares (income periods only) | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Net earnings effect of unvested participating shares (income periods only) | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Net (loss) income per common share -diluted | \n \u00a0 | \n $ | \n (50,529 | \n ) | \n \u00a0 | \n \u00a0 | \n 10,369 | \n \u00a0 | \n \u00a0 | \n $ | \n (4.87 | \n ) | \n \u00a0 | \n $ | \n 130,641 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 11,050 | \n \u00a0 | \n \u00a0 | \n $ | \n 11.82 | \n \u00a0 | \n
I. Commitments and Contingencies
\u00a0
Contractual Obligations
\u00a0
As of September 26, 2026, projected cash outflows under non-cancellable contractual obligations are as follows:
\u00a0
\n| \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Commitments | \n \u00a0 | \n |
\u00a0 | \n \u00a0 | \n (in thousands) | \n \u00a0 | \n |
Brand support | \n \u00a0 | \n $ | \n 116,757 | \n \u00a0 | \n
Equipment and machinery | \n \u00a0 | \n \u00a0 | \n 41,103 | \n \u00a0 | \n
Ingredients and packaging (excluding hops and malt) | \n \u00a0 | \n \u00a0 | \n 40,229 | \n \u00a0 | \n
Hops and malt | \n \u00a0 | \n \u00a0 | \n 31,104 | \n \u00a0 | \n
Other | \n \u00a0 | \n \u00a0 | \n 20,431 | \n \u00a0 | \n
Total commitments | \n \u00a0 | \n $ | \n 249,624 | \n \u00a0 | \n
\u00a0
The Company expects to pay $117.9 million of these obligations in the remainder of fiscal 2026, $74.5 million in fiscal 2027, $16.4 million in fiscal 2028, and $40.8 million in fiscal 2029 and thereafter. The commitment amounts exclude any impact related to the tariff programs announcement by the U.S. government.
\u00a0
Litigation
\u00a0
The Company is party to legal proceedings and claims, including class action claims, where significant damages are asserted against it. Given the inherent uncertainty of litigation, it is possible that the Company could incur liabilities as a consequence of these claims, which may or may not have a material adverse effect on the Company\u2019s financial condition or the results of its operations. The Company accrues loss contingencies if, in the opinion of management and its legal counsel, the risk of loss is probable and the loss can be estimated. Material pending legal proceedings are discussed below.
\u00a0
Supplier Dispute. As previously reported, including in the Company's Annual Report on Form 10-K for the year ended December 27, 2025, on December 31, 2022, Ardagh Metal Packaging USA Corp. (\"Ardagh\") filed an action against the Company alleging, among other things, that the Company had failed or would fail to purchase contractual minimum volumes of certain aluminum beverage can containers during the 2021 through 2026 periods. The trial commenced on March 23, 2026 and, on April 6, 2026, a jury returned a verdict awarding damages to Ardagh.
\u00a0
As a result of the verdict, during the first quarter of 2026, the Company recorded a non-recurring pre-tax litigation expense of $175.5 million and accrued $36.5 million of estimated pre-judgment interest expense. In addition, the Company recorded $4.0 million of legal fees within general and administrative expenses. The total pre-tax impact of these items was $216.0 million.
\u00a0
On May 26, 2026, the court entered an amended final judgment awarding damages of $175.5 million and determining pre-judgment interest of $15.5 million. As a result, during the second quarter of 2026, the Company recorded a $21.1 million reduction in pre-judgment interest expense and $1.7 million of post-judgment interest expense, resulting in a net pre-tax benefit of $19.4 million within litigation expense. In addition, the Company recorded $1.4 million of associated legal fees, which were included in general and administrative expenses. The net pre-tax benefit from these items in the second quarter of 2026 was $18.0 million.
\u00a0
During the third quarter of 2026, the Company recorded an additional $1.8 million of post-judgment interest expense within litigation expense and $0.4 million of associated legal fees within general and administrative expenses. The total pre-tax impact of these items was $2.2 million.
\u00a0
Through September 26, 2026, the cumulative pre-tax impact of the Ardagh litigation was expense of $200.3 million, consisting of $175.5 million of damages, $19.0 million of net pre- and post-judgment interest expense, and $5.8 million of legal fees.
\u00a0
The Company denies that it breached the terms of the parties\u2019 contract and intends to pursue all available post\u2011trial motions and appellate remedies. To that end, the Company filed a post-trial motion on June 8, 2026, Ardagh responded on July 8, 2026, and the Company filed its reply on July 23, 2026. The Company also filed a Notice of Appeal which is stayed pending the district court\u2019s ruling on the Company\u2019s post trial motion.
\u00a0
The Company cannot estimate when or if damages or interest will ultimately be paid or when this matter will ultimately be resolved.
"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-30"}]},{"name":"rpt:f-669","factDimensions":{"xbrl:concept":"srt:ContractualObligationFiscalYearMaturityScheduleTableTextBlock","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"As of September 26, 2026, projected cash outflows under non-cancellable contractual obligations are as follows:
\u00a0
\n| \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Commitments | \n \u00a0 | \n |
\u00a0 | \n \u00a0 | \n (in thousands) | \n \u00a0 | \n |
Brand support | \n \u00a0 | \n $ | \n 116,757 | \n \u00a0 | \n
Equipment and machinery | \n \u00a0 | \n \u00a0 | \n 41,103 | \n \u00a0 | \n
Ingredients and packaging (excluding hops and malt) | \n \u00a0 | \n \u00a0 | \n 40,229 | \n \u00a0 | \n
Hops and malt | \n \u00a0 | \n \u00a0 | \n 31,104 | \n \u00a0 | \n
Other | \n \u00a0 | \n \u00a0 | \n 20,431 | \n \u00a0 | \n
Total commitments | \n \u00a0 | \n $ | \n 249,624 | \n \u00a0 | \n
\u00a0
"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-32"}]},{"name":"rpt:f-670","factDimensions":{"xbrl:concept":"us-gaap:ContractualObligation","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:PurchaseCommitmentExcludingLongtermCommitmentAxis":"sam:BrandSupportMember"},"factValues":[{"value":"116757000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-31"}]},{"name":"rpt:f-671","factDimensions":{"xbrl:concept":"us-gaap:ContractualObligation","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:PropertyPlantAndEquipmentByTypeAxis":"us-gaap:MachineryAndEquipmentMember"},"factValues":[{"value":"41103000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-31"}]},{"name":"rpt:f-672","factDimensions":{"xbrl:concept":"us-gaap:ContractualObligation","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:PurchaseCommitmentExcludingLongtermCommitmentAxis":"sam:IngredientsAndPackagingExcludingHopsAndMaltMember"},"factValues":[{"value":"40229000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-31"}]},{"name":"rpt:f-673","factDimensions":{"xbrl:concept":"us-gaap:ContractualObligation","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:PurchaseCommitmentExcludingLongtermCommitmentAxis":"sam:HopsAndMaltMember"},"factValues":[{"value":"31104000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-31"}]},{"name":"rpt:f-674","factDimensions":{"xbrl:concept":"us-gaap:ContractualObligation","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:PurchaseCommitmentExcludingLongtermCommitmentAxis":"sam:OtherPurchaseCommitmentMember"},"factValues":[{"value":"20431000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-31"}]},{"name":"rpt:f-675","factDimensions":{"xbrl:concept":"us-gaap:ContractualObligation","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"249624000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-31"}]},{"name":"rpt:f-676","factDimensions":{"xbrl:concept":"us-gaap:ContractualObligationFutureMinimumPaymentsDueRemainderOfFiscalYear","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"117900000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-677","factDimensions":{"xbrl:concept":"us-gaap:ContractualObligationDueInNextTwelveMonths","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"74500000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-678","factDimensions":{"xbrl:concept":"us-gaap:ContractualObligationDueInSecondYear","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"16400000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-679","factDimensions":{"xbrl:concept":"sam:ContractualObligationDueInThirdYearAndThereafter","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"40800000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-680","factDimensions":{"xbrl:concept":"us-gaap:LitigationReserve","xbrl:period":"2026-03-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"175500000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-681","factDimensions":{"xbrl:concept":"us-gaap:LitigationSettlementInterest","xbrl:period":"2025-12-28T00:00:00/2026-03-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"36500000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-682","factDimensions":{"xbrl:concept":"us-gaap:LegalFees","xbrl:period":"2025-12-28T00:00:00/2026-03-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"4000000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-683","factDimensions":{"xbrl:concept":"sam:LossContingencyPreTaxAmount","xbrl:period":"2025-12-28T00:00:00/2026-03-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"216000000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-684","factDimensions":{"xbrl:concept":"us-gaap:LossContingencyDamagesAwardedValue","xbrl:period":"2026-05-26T00:00:00/2026-05-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"175500000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-685","factDimensions":{"xbrl:concept":"us-gaap:LitigationSettlementInterest","xbrl:period":"2026-05-26T00:00:00/2026-05-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"15500000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-686","factDimensions":{"xbrl:concept":"us-gaap:LitigationSettlementInterest","xbrl:period":"2026-03-29T00:00:00/2026-06-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"21100000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-687","factDimensions":{"xbrl:concept":"sam:LitigationSettlementPostJudgmentInterest","xbrl:period":"2026-03-29T00:00:00/2026-06-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"1700000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-688","factDimensions":{"xbrl:concept":"sam:PreTaxBenefitWithinLitigationExpense","xbrl:period":"2026-03-29T00:00:00/2026-06-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"19400000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-689","factDimensions":{"xbrl:concept":"us-gaap:LegalFees","xbrl:period":"2026-03-29T00:00:00/2026-06-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:StatementOfIncomeLocationBalanceAxis":"us-gaap:GeneralAndAdministrativeExpense"},"factValues":[{"value":"1400000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-690","factDimensions":{"xbrl:concept":"sam:LossContingencyPreTaxBenefit","xbrl:period":"2026-03-29T00:00:00/2026-06-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"18000000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-691","factDimensions":{"xbrl:concept":"sam:LitigationSettlementPostJudgmentInterest","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"1800000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-692","factDimensions":{"xbrl:concept":"us-gaap:LegalFees","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"400000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-693","factDimensions":{"xbrl:concept":"sam:LossContingencyPreTaxAmount","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"2200000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-694","factDimensions":{"xbrl:concept":"us-gaap:LitigationReserve","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"200300000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-695","factDimensions":{"xbrl:concept":"us-gaap:LossContingencyDamagesAwardedValue","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"175500000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-696","factDimensions":{"xbrl:concept":"us-gaap:LitigationSettlementInterest","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"19000000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-697","factDimensions":{"xbrl:concept":"us-gaap:LegalFees","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"5800000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-0"}]},{"name":"rpt:f-698","factDimensions":{"xbrl:concept":"us-gaap:IncomeTaxDisclosureTextBlock","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"J. Income Taxes
\u00a0
The following table presents the Company\u2019s effective income tax rates for the thirteen and thirty-nine weeks ended September 26, 2026 and September 27, 2025:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Thirteen weeks ended | \n \u00a0 | \n Thirty-nine weeks ended | \n ||||
\u00a0 | \n \u00a0 | \n September 26, | \n \u00a0 | \n September 27, | \n \u00a0 | \n September 26, | \n \u00a0 | \n September 27 | \n
Effective tax rate | \n \u00a0 | \n 26.7% | \n \u00a0 | \n 28.1% | \n \u00a0 | \n 12.4% | \n \u00a0 | \n 28.8% | \n
\u00a0
For the thirteen weeks ended September 26, 2026, the Company recorded an income tax provision, resulting in an effective tax rate of 26.7%. For the thirty-nine weeks ended September 26, 2026, the Company recorded an income tax benefit, resulting in an effective tax rate of 12.4%. For the thirteen and thirty-nine weeks ended September 27, 2025, the Company recorded an income tax provision, resulting in an effective tax rate of 28.1% and 28.8%, respectively. The change in the effective tax rate period over period was primarily driven by a pre\u2011tax loss in the first quarter of 2026 compared to pre\u2011tax income in the first quarter of 2025, as well as changes in the impact of non\u2011deductible expenses.
As of both September 26, 2026 and December 27, 2025, the Company had approximately $0.5 million of unrecognized income tax benefits.
\u00a0
The Company\u2019s practice is to classify interest and penalties related to income tax matters in income tax expense. As of September 26, 2026 and December 27, 2025, the Company had approximately $0.1 million accrued for interest and penalties recorded in other liabilities.
The Company's federal income tax returns remain subject to examination for three years. The Company\u2019s state income tax returns remain subject to examination for or four years depending on the state\u2019s statute of limitations. The Company is currently under one state income tax audit as of September 26, 2026.
The following table presents the Company\u2019s effective income tax rates for the thirteen and thirty-nine weeks ended September 26, 2026 and September 27, 2025:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Thirteen weeks ended | \n \u00a0 | \n Thirty-nine weeks ended | \n ||||
\u00a0 | \n \u00a0 | \n September 26, | \n \u00a0 | \n September 27, | \n \u00a0 | \n September 26, | \n \u00a0 | \n September 27 | \n
Effective tax rate | \n \u00a0 | \n 26.7% | \n \u00a0 | \n 28.1% | \n \u00a0 | \n 12.4% | \n \u00a0 | \n 28.8% | \n
K. Line of Credit
\u00a0
In December 2022, the Company amended its credit facility in place that provides for a $150.0 million revolving line of credit to extend the maturity date to December 16, 2027. Under the terms of the amended agreement, the Company may elect an interest rate for borrowings under the credit facility based on the applicable secured overnight financing rate (\"\") plus 1.1%. As of September 26, 2026, no borrowings were outstanding. As of September 26, 2026 and December 27, 2025, the Company was not in violation of any of its financial covenants to the lender under the credit facility and the unused balance of $150.0 million on the line of credit was available to the Company for future borrowings.
"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-8"}]},{"name":"rpt:f-716","factDimensions":{"xbrl:concept":"us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity","xbrl:period":"2023-01-01T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:CreditFacilityAxis":"us-gaap:RevolvingCreditFacilityMember"},"factValues":[{"value":"150000000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-9"}]},{"name":"rpt:f-717","factDimensions":{"xbrl:concept":"us-gaap:LineOfCreditFacilityExpirationDate1","xbrl:period":"2021-12-26T00:00:00/2023-01-01T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:CreditFacilityAxis":"us-gaap:RevolvingCreditFacilityMember"},"factValues":[{"value":"2027-12-16"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-9"}]},{"name":"rpt:f-718","factDimensions":{"xbrl:concept":"us-gaap:DebtInstrumentBasisSpreadOnVariableRate1","xbrl:period":"2021-12-26T00:00:00/2023-01-01T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:CreditFacilityAxis":"us-gaap:RevolvingCreditFacilityMember"},"factValues":[{"value":"0.011","decimals":3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-9"}]},{"name":"rpt:f-719","factDimensions":{"xbrl:concept":"us-gaap:LineOfCredit","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"0"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-9"}]},{"name":"rpt:f-720","factDimensions":{"xbrl:concept":"us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:CreditFacilityAxis":"us-gaap:RevolvingCreditFacilityMember"},"factValues":[{"value":"150000000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-9"}]},{"name":"rpt:f-721","factDimensions":{"xbrl:concept":"us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity","xbrl:period":"2025-12-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:CreditFacilityAxis":"us-gaap:RevolvingCreditFacilityMember"},"factValues":[{"value":"150000000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-9"}]},{"name":"rpt:f-722","factDimensions":{"xbrl:concept":"us-gaap:FairValueDisclosuresTextBlock","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"L. Fair Value Measures
\u00a0
The Company defines fair value as the price that would be received to sell an asset or be paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company applies the following fair value hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).
\u00a0
\u00a0
The Company\u2019s cash and cash equivalents are held in money market funds. These money market funds are measured at fair value on a recurring basis and are classified within Level 1 of the fair value hierarchy because they are valued using quoted market prices. The money market funds are invested substantially in United States Treasury and government securities. The Company does not adjust the quoted market price for such financial instruments. Cash, accounts receivable, and accounts payable are carried at their cost, which approximates fair value, because of their short-term nature. Other accrued expenses and liabilities, including accrued litigation\u2011related loss contingencies, accrued interest, and accrued legal costs, are measured at accrued amounts in accordance with their applicable accounting guidance and are not required to be recorded at fair value; accordingly, these amounts are excluded from the Company\u2019s fair value measurements and related hierarchy disclosures.
\u00a0
As of September 26, 2026 and December 27, 2025, the Company had money market funds with a \u201cTriple A\u201d rated money market fund. The Company considers the \u201cTriple A\u201d rated money market fund to be a large, highly-rated investment-grade institution. As of September 26, 2026 and December 27, 2025, the Company\u2019s cash and cash equivalents balance was $308.1 million and $223.4 million, respectively, including money market funds amounting to $301.4 million and $216.7 million, respectively.
\u00a0
Non-Recurring Fair Value Measurement
\u00a0
The fair value as of the issuance date of the Company's note receivable is classified within Level 2 of the fair value hierarchy as the fair value was partially derived from publicly quoted inputs of market interest rates for a loan of similar terms, provisions, and maturity. See Note G for further discussion on the note receivable.
"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-38"}]},{"name":"rpt:f-723","factDimensions":{"xbrl:concept":"us-gaap:CashAndCashEquivalentsAtCarryingValue","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"308100000","decimals":-5}],"properties":[{"property":"rs:groups","value":"rpt:group-39,rpt:group-56"}]},{"name":"rpt:f-724","factDimensions":{"xbrl:concept":"us-gaap:CashAndCashEquivalentsAtCarryingValue","xbrl:period":"2025-12-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"223400000","decimals":-5}],"properties":[{"property":"rs:groups","value":"rpt:group-39,rpt:group-56"}]},{"name":"rpt:f-725","factDimensions":{"xbrl:concept":"us-gaap:MoneyMarketFundsAtCarryingValue","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"301400000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-39"}]},{"name":"rpt:f-726","factDimensions":{"xbrl:concept":"us-gaap:MoneyMarketFundsAtCarryingValue","xbrl:period":"2025-12-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"216700000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-39"}]},{"name":"rpt:f-727","factDimensions":{"xbrl:concept":"us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"M. Common Stock and Stock-Based Compensation
\u00a0
Option Activity
\u00a0
Information related to stock options under the Restated Employee Equity Incentive Plan and the Stock Option Plan for Non-Employee Directors and upper management is summarized as follows:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Shares | \n \u00a0 | \n \u00a0 | \n Weighted- | \n \u00a0 | \n \u00a0 | \n Weighted- | \n \u00a0 | \n \u00a0 | \n Aggregate | \n \u00a0 | \n ||||
Vested and expected to vest at December 27, 2025 | \n \u00a0 | \n \u00a0 | \n 289,550 | \n \u00a0 | \n \u00a0 | \n $ | \n 313.93 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Granted | \n \u00a0 | \n \u00a0 | \n 4,146 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 181.63 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Exercised | \n \u00a0 | \n \u00a0 | \n (3,120 | \n ) | \n \u00a0 | \n \u00a0 | \n 157.58 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Forfeited/ Expired | \n \u00a0 | \n \u00a0 | \n (125,231 | \n ) | \n \u00a0 | \n \u00a0 | \n 387.22 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Outstanding at September 26, 2026 | \n \u00a0 | \n \u00a0 | \n 165,345 | \n \u00a0 | \n \u00a0 | \n $ | \n 258.06 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 7.37 | \n \u00a0 | \n \u00a0 | \n $ | \n 121 | \n \u00a0 | \n
Exercisable at September 26, 2026 | \n \u00a0 | \n \u00a0 | \n 82,171 | \n \u00a0 | \n \u00a0 | \n $ | \n 282.78 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 5.86 | \n \u00a0 | \n \u00a0 | \n $ | \n 121 | \n \u00a0 | \n
Vested and expected to vest at September 26, 2026 | \n \u00a0 | \n \u00a0 | \n 156,054 | \n \u00a0 | \n \u00a0 | \n $ | \n 264.29 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 7.18 | \n \u00a0 | \n \u00a0 | \n $ | \n 121 | \n \u00a0 | \n
\u00a0
Of the total options outstanding as of September 26, 2026, 6,930 shares were performance-based options for which the performance criteria had yet to be achieved.
\u00a0
On May 27, 2026, the Company granted options to purchase an aggregate of 4,146 shares of the Company\u2019s Class A Common Stock to the Company\u2019s non-employee Directors. All of the options vested immediately on the date of the grant. These options have a fair value and exercise price per share of $94.18 and $181.63, respectively.
\u00a0
On August 20, 2026, the Company announced that Diego Reynoso had decided to step down from his role as Treasurer and Chief Financial Officer, effective September 15, 2026. As a result, Mr. Reynoso forfeited an aggregate of 2,430 options. These forfeited options had a weighted average fair value and exercise price per share of $163.32 and $333.50, respectively.
Non-Vested Shares Activity
\u00a0
The following table summarizes vesting activities of shares issued under the investment share program and restricted stock units:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Number of Shares | \n \u00a0 | \n \u00a0 | \n Weighted Average Fair Value | \n \u00a0 | \n ||
Non-vested at December 27, 2025 | \n \u00a0 | \n \u00a0 | \n 229,603 | \n \u00a0 | \n \u00a0 | \n $ | \n 265.97 | \n \u00a0 | \n
Granted | \n \u00a0 | \n \u00a0 | \n 65,928 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 209.31 | \n \u00a0 | \n
Vested | \n \u00a0 | \n \u00a0 | \n (62,339 | \n ) | \n \u00a0 | \n \u00a0 | \n 303.73 | \n \u00a0 | \n
Forfeited | \n \u00a0 | \n \u00a0 | \n (47,108 | \n ) | \n \u00a0 | \n \u00a0 | \n 251.34 | \n \u00a0 | \n
Non-vested at September 26, 2026 | \n \u00a0 | \n \u00a0 | \n 186,084 | \n \u00a0 | \n \u00a0 | \n $ | \n 236.95 | \n \u00a0 | \n
\u00a0
Of the total non-vested shares as of September 26, 2026, 51,976 shares were performance-based shares for which the performance criteria had yet to be achieved.
\u00a0
On March 1, 2026, the Company granted a combined 52,427 shares of restricted stock units to certain officers, senior managers and key employees. Of the restricted stock units granted, 6,507 had performance-based vesting criteria. The remainder of restricted stock units granted on March 1, 2026 vests ratably over service periods of four years. Additionally, on March 1, 2026, employees elected to purchase a combined 11,083 shares under the Company\u2019s investment share program. The weighted average fair value of the restricted stock units and investment shares, which are sold to employees at discount under its investment share program, was $226.78 and $132.59 per share, respectively.
\u00a0
On May 27, 2026, the Company granted a combined 2,148 shares of restricted stock units to the Company\u2019s non-employee Directors, of which all shares vest one year from the grant date. The fair value of the restricted stock units was $181.63 per share.
\u00a0
On July 29, 2026, the Company granted a combined 270 shares of restricted stock units to a member of senior leadership, of which all shares vest ratably over a service period of four years. The fair value of the restricted stock units was $185.69 per share.
\u00a0
On August 20, 2026, the Company announced that Diego Reynoso had decided to step down from his role as Treasurer and Chief Financial Officer, effective September 15, 2026. As a result, Mr. Reynoso forfeited a combined 17,579 shares of restricted stock units. The weighted average fair value of the forfeited restricted stock units was $251.11 per share.
\u00a0
Stock-Based Compensation
\u00a0
The following table provides information regarding stock-based compensation expense included in operating expenses in the accompanying condensed consolidated statements of comprehensive operations:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Thirteen weeks ended | \n \u00a0 | \n \u00a0 | \n Thirty-nine weeks ended | \n \u00a0 | \n ||||||||||
\u00a0 | \n \u00a0 | \n September 26, | \n \u00a0 | \n \u00a0 | \n September 27, | \n \u00a0 | \n \u00a0 | \n September 26, | \n \u00a0 | \n \u00a0 | \n September 27, | \n \u00a0 | \n ||||
\u00a0 | \n \u00a0 | \n (in thousands) | \n \u00a0 | \n \u00a0 | \n (in thousands) | \n \u00a0 | \n ||||||||||
Amounts included in advertising, promotional and selling expenses | \n \u00a0 | \n $ | \n 1,742 | \n \u00a0 | \n \u00a0 | \n $ | \n 1,687 | \n \u00a0 | \n \u00a0 | \n $ | \n 5,148 | \n \u00a0 | \n \u00a0 | \n $ | \n 5,691 | \n \u00a0 | \n
Amounts included in general and administrative expenses | \n \u00a0 | \n \u00a0 | \n 1,914 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 1,797 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 9,978 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8,717 | \n \u00a0 | \n
Total stock-based compensation expense | \n \u00a0 | \n $ | \n 3,656 | \n \u00a0 | \n \u00a0 | \n $ | \n 3,484 | \n \u00a0 | \n \u00a0 | \n $ | \n 15,126 | \n \u00a0 | \n \u00a0 | \n $ | \n 14,408 | \n \u00a0 | \n
\u00a0
Weighted average assumptions used to estimate fair values of stock options on the date of grants and shares purchased under the Company's investment share program are as follows:
\u00a0
\n| \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n 2026 | \n \u00a0 | \n |
Expected volatility | \n \u00a0 | \n \u00a0 | \n 37.3 | \n % | \n
Risk-free interest rate | \n \u00a0 | \n \u00a0 | \n 3.7 | \n % | \n
Expected dividends | \n \u00a0 | \n \u00a0 | \n 0.0 | \n % | \n
Exercise factor | \n \u00a0 | \n \u00a0 | \n 2.0 | \n \u00a0 | \n
Discount for post-vesting restrictions | \n \u00a0 | \n \u00a0 | \n 0.0 | \n % | \n
\u00a0
Stock Repurchases
\u00a0
In 1998, the Company began a share repurchase program. Under this program, the Company's Board of Directors has authorized the repurchase of the Company's Class A Stock. On October 2, 2024, the Board of Directors authorized an increase in the aggregate expenditure limit for the Company\u2019s stock repurchase program by $400.0 million, increasing the limit from $1.2 billion to $1.6 billion. The Board of Directors did not specify a date upon which the total authorization would expire and, in the future, can further increase the authorized amount. Share repurchases under this program for the periods included herein were effected through open market transactions.
\u00a0
During the thirteen and thirty-nine weeks ended September 26, 2026, the Company repurchased and subsequently retired 140,377 and 371,406 shares, respectively, of its Class A Common Stock under the share repurchase program, for aggregate purchase prices of $25.0 million and $73.5 million, respectively. In addition, during the thirteen and thirty-nine weeks ended September 26, 2026, the Company repurchased and subsequently retired 433 and 1,137 unvested investment shares, respectively, issued under the Investment Share Program of the Company\u2019s Employee Equity Incentive Plan. These shares were not repurchased under the Company\u2019s share repurchase program.
\u00a0
As of September 26, 2026, the Company had repurchased a cumulative total of approximately 16.1 million shares of its Class A Common Stock for an aggregate purchase price of approximately $1.45 billion and had approximately $155 million remaining on the $1.6 billion stock repurchase expenditure limit set by the Board of Directors.
"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-33"}]},{"name":"rpt:f-728","factDimensions":{"xbrl:concept":"us-gaap:ScheduleOfShareBasedCompensationActivityTableTextBlock","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"Information related to stock options under the Restated Employee Equity Incentive Plan and the Stock Option Plan for Non-Employee Directors and upper management is summarized as follows:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Shares | \n \u00a0 | \n \u00a0 | \n Weighted- | \n \u00a0 | \n \u00a0 | \n Weighted- | \n \u00a0 | \n \u00a0 | \n Aggregate | \n \u00a0 | \n ||||
Vested and expected to vest at December 27, 2025 | \n \u00a0 | \n \u00a0 | \n 289,550 | \n \u00a0 | \n \u00a0 | \n $ | \n 313.93 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Granted | \n \u00a0 | \n \u00a0 | \n 4,146 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 181.63 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Exercised | \n \u00a0 | \n \u00a0 | \n (3,120 | \n ) | \n \u00a0 | \n \u00a0 | \n 157.58 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Forfeited/ Expired | \n \u00a0 | \n \u00a0 | \n (125,231 | \n ) | \n \u00a0 | \n \u00a0 | \n 387.22 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Outstanding at September 26, 2026 | \n \u00a0 | \n \u00a0 | \n 165,345 | \n \u00a0 | \n \u00a0 | \n $ | \n 258.06 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 7.37 | \n \u00a0 | \n \u00a0 | \n $ | \n 121 | \n \u00a0 | \n
Exercisable at September 26, 2026 | \n \u00a0 | \n \u00a0 | \n 82,171 | \n \u00a0 | \n \u00a0 | \n $ | \n 282.78 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 5.86 | \n \u00a0 | \n \u00a0 | \n $ | \n 121 | \n \u00a0 | \n
Vested and expected to vest at September 26, 2026 | \n \u00a0 | \n \u00a0 | \n 156,054 | \n \u00a0 | \n \u00a0 | \n $ | \n 264.29 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 7.18 | \n \u00a0 | \n \u00a0 | \n $ | \n 121 | \n \u00a0 | \n
\u00a0
"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-37"}]},{"name":"rpt:f-729","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber","xbrl:period":"2025-12-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"289550"}],"properties":[{"property":"rs:groups","value":"rpt:group-11,rpt:group-34,rpt:group-36"}]},{"name":"rpt:f-730","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice","xbrl:period":"2025-12-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"313.93","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-36"}]},{"name":"rpt:f-731","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"4146"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-36"}]},{"name":"rpt:f-732","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"181.63","decimals":2}],"properties":[{"property":"rs:groups","value":"rpt:group-34,rpt:group-36"}]},{"name":"rpt:f-733","factDimensions":{"xbrl:concept":"us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"3120"}],"properties":[{"property":"rs:groups","value":"rpt:group-36,rpt:group-59"}]},{"name":"rpt:f-734","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"157.58","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-36"}]},{"name":"rpt:f-735","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"125231"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-36"}]},{"name":"rpt:f-736","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"387.22","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-36"}]},{"name":"rpt:f-737","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"165345"}],"properties":[{"property":"rs:groups","value":"rpt:group-11,rpt:group-34,rpt:group-36"}]},{"name":"rpt:f-738","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"258.06","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-36"}]},{"name":"rpt:f-739","factDimensions":{"xbrl:concept":"us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"P7Y4M13D"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-36"}]},{"name":"rpt:f-740","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"121000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-36"}]},{"name":"rpt:f-741","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"82171"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-36"}]},{"name":"rpt:f-742","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"282.78","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-36"}]},{"name":"rpt:f-743","factDimensions":{"xbrl:concept":"us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"P5Y10M9D"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-36"}]},{"name":"rpt:f-744","factDimensions":{"xbrl:concept":"us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"121000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-36"}]},{"name":"rpt:f-745","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"156054"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-36"}]},{"name":"rpt:f-746","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"264.29","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-36"}]},{"name":"rpt:f-747","factDimensions":{"xbrl:concept":"us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"P7Y2M4D"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-36"}]},{"name":"rpt:f-748","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"121000","decimals":-3}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-36"}]},{"name":"rpt:f-749","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","sam:ScheduleOfShareBasedCompensationArrangementByShareBasedPaymentAwardAxis":"sam:PerformanceBasedAwardsMember"},"factValues":[{"value":"6930"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-750","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross","xbrl:period":"2026-05-27T00:00:00/2026-05-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:PlanNameAxis":"sam:NonEmployeeDirectorStockOptionMember"},"factValues":[{"value":"4146"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-751","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue","xbrl:period":"2026-05-27T00:00:00/2026-05-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","us-gaap:PlanNameAxis":"sam:NonEmployeeDirectorStockOptionMember"},"factValues":[{"value":"94.18","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-752","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice","xbrl:period":"2026-05-27T00:00:00/2026-05-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","us-gaap:PlanNameAxis":"sam:NonEmployeeDirectorStockOptionMember"},"factValues":[{"value":"181.63","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-753","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod","xbrl:period":"2026-08-20T00:00:00/2026-08-21T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","srt:TitleOfIndividualAxis":"sam:TreasurerAndChiefFinancialOfficerMember"},"factValues":[{"value":"2430"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-754","factDimensions":{"xbrl:concept":"us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue","xbrl:period":"2026-08-20T00:00:00/2026-08-21T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","srt:TitleOfIndividualAxis":"sam:TreasurerAndChiefFinancialOfficerMember"},"factValues":[{"value":"163.32","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-755","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice","xbrl:period":"2026-08-20T00:00:00/2026-08-21T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","srt:TitleOfIndividualAxis":"sam:TreasurerAndChiefFinancialOfficerMember"},"factValues":[{"value":"333.5","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-756","factDimensions":{"xbrl:concept":"us-gaap:ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"The following table summarizes vesting activities of shares issued under the investment share program and restricted stock units:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Number of Shares | \n \u00a0 | \n \u00a0 | \n Weighted Average Fair Value | \n \u00a0 | \n ||
Non-vested at December 27, 2025 | \n \u00a0 | \n \u00a0 | \n 229,603 | \n \u00a0 | \n \u00a0 | \n $ | \n 265.97 | \n \u00a0 | \n
Granted | \n \u00a0 | \n \u00a0 | \n 65,928 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 209.31 | \n \u00a0 | \n
Vested | \n \u00a0 | \n \u00a0 | \n (62,339 | \n ) | \n \u00a0 | \n \u00a0 | \n 303.73 | \n \u00a0 | \n
Forfeited | \n \u00a0 | \n \u00a0 | \n (47,108 | \n ) | \n \u00a0 | \n \u00a0 | \n 251.34 | \n \u00a0 | \n
Non-vested at September 26, 2026 | \n \u00a0 | \n \u00a0 | \n 186,084 | \n \u00a0 | \n \u00a0 | \n $ | \n 236.95 | \n \u00a0 | \n
\u00a0
"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-37"}]},{"name":"rpt:f-757","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber","xbrl:period":"2025-12-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"229603"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-1"}]},{"name":"rpt:f-758","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue","xbrl:period":"2025-12-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"265.97","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-1"}]},{"name":"rpt:f-759","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"65928"}],"properties":[{"property":"rs:groups","value":"rpt:group-1,rpt:group-34"}]},{"name":"rpt:f-760","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"209.31","decimals":2}],"properties":[{"property":"rs:groups","value":"rpt:group-1,rpt:group-34"}]},{"name":"rpt:f-761","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"62339"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-1"}]},{"name":"rpt:f-762","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"303.73","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-1"}]},{"name":"rpt:f-763","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"47108"}],"properties":[{"property":"rs:groups","value":"rpt:group-1,rpt:group-34"}]},{"name":"rpt:f-764","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"251.34","decimals":2}],"properties":[{"property":"rs:groups","value":"rpt:group-1,rpt:group-34"}]},{"name":"rpt:f-765","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"186084"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-1"}]},{"name":"rpt:f-766","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"236.95","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-1"}]},{"name":"rpt:f-767","factDimensions":{"xbrl:concept":"us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","sam:ScheduleOfShareBasedCompensationArrangementByShareBasedPaymentAwardAxis":"sam:PerformanceBasedAwardsMember"},"factValues":[{"value":"51976"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-768","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod","xbrl:period":"2026-03-01T00:00:00/2026-03-02T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockUnitsRSUMember"},"factValues":[{"value":"52427"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-769","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross","xbrl:period":"2026-03-01T00:00:00/2026-03-02T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockUnitsRSUMember"},"factValues":[{"value":"6507"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-770","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1","xbrl:period":"2026-03-01T00:00:00/2026-03-02T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockUnitsRSUMember"},"factValues":[{"value":"P4Y"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-771","factDimensions":{"xbrl:concept":"sam:ShareBasedCompensationArrangementByShareBasedPaymentAwardEmployeeInvestmentSharesPurchase","xbrl:period":"2026-03-01T00:00:00/2026-03-02T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:AwardTypeAxis":"us-gaap:StockCompensationPlanMember","sam:ScheduleOfShareBasedCompensationArrangementByShareBasedPaymentAwardAxis":"sam:VoluntaryEquityInvestmentProgramMember"},"factValues":[{"value":"11083"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-772","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue","xbrl:period":"2026-03-01T00:00:00/2026-03-02T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockUnitsRSUMember"},"factValues":[{"value":"226.78","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-773","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue","xbrl:period":"2026-03-01T00:00:00/2026-03-02T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","us-gaap:AwardTypeAxis":"us-gaap:StockCompensationPlanMember","sam:ScheduleOfShareBasedCompensationArrangementByShareBasedPaymentAwardAxis":"sam:VoluntaryEquityInvestmentProgramMember"},"factValues":[{"value":"132.59","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-774","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod","xbrl:period":"2026-05-27T00:00:00/2026-05-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockUnitsRSUMember","us-gaap:PlanNameAxis":"sam:NonEmployeeDirectorStockOptionMember"},"factValues":[{"value":"2148"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-775","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1","xbrl:period":"2026-05-27T00:00:00/2026-05-28T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockUnitsRSUMember","us-gaap:PlanNameAxis":"sam:NonEmployeeDirectorStockOptionMember"},"factValues":[{"value":"P1Y"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-776","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue","xbrl:period":"2026-05-27T00:00:00/2026-05-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockUnitsRSUMember","us-gaap:PlanNameAxis":"sam:NonEmployeeDirectorStockOptionMember"},"factValues":[{"value":"181.63","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-777","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod","xbrl:period":"2026-07-29T00:00:00/2026-07-30T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockUnitsRSUMember","srt:TitleOfIndividualAxis":"sam:MemberOfSeniorLeadershipMember"},"factValues":[{"value":"270"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-778","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1","xbrl:period":"2026-07-29T00:00:00/2026-07-30T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockUnitsRSUMember","srt:TitleOfIndividualAxis":"sam:MemberOfSeniorLeadershipMember"},"factValues":[{"value":"P4Y"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-779","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue","xbrl:period":"2026-07-29T00:00:00/2026-07-30T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockUnitsRSUMember","srt:TitleOfIndividualAxis":"sam:MemberOfSeniorLeadershipMember"},"factValues":[{"value":"185.69","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-780","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod","xbrl:period":"2026-08-20T00:00:00/2026-08-21T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockUnitsRSUMember","srt:TitleOfIndividualAxis":"sam:TreasurerAndChiefFinancialOfficerMember"},"factValues":[{"value":"17579"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-781","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue","xbrl:period":"2026-08-20T00:00:00/2026-08-21T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockUnitsRSUMember","srt:TitleOfIndividualAxis":"sam:TreasurerAndChiefFinancialOfficerMember"},"factValues":[{"value":"251.11","decimals":2}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-34"}]},{"name":"rpt:f-782","factDimensions":{"xbrl:concept":"us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"The following table provides information regarding stock-based compensation expense included in operating expenses in the accompanying condensed consolidated statements of comprehensive operations:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Thirteen weeks ended | \n \u00a0 | \n \u00a0 | \n Thirty-nine weeks ended | \n \u00a0 | \n ||||||||||
\u00a0 | \n \u00a0 | \n September 26, | \n \u00a0 | \n \u00a0 | \n September 27, | \n \u00a0 | \n \u00a0 | \n September 26, | \n \u00a0 | \n \u00a0 | \n September 27, | \n \u00a0 | \n ||||
\u00a0 | \n \u00a0 | \n (in thousands) | \n \u00a0 | \n \u00a0 | \n (in thousands) | \n \u00a0 | \n ||||||||||
Amounts included in advertising, promotional and selling expenses | \n \u00a0 | \n $ | \n 1,742 | \n \u00a0 | \n \u00a0 | \n $ | \n 1,687 | \n \u00a0 | \n \u00a0 | \n $ | \n 5,148 | \n \u00a0 | \n \u00a0 | \n $ | \n 5,691 | \n \u00a0 | \n
Amounts included in general and administrative expenses | \n \u00a0 | \n \u00a0 | \n 1,914 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 1,797 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 9,978 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 8,717 | \n \u00a0 | \n
Total stock-based compensation expense | \n \u00a0 | \n $ | \n 3,656 | \n \u00a0 | \n \u00a0 | \n $ | \n 3,484 | \n \u00a0 | \n \u00a0 | \n $ | \n 15,126 | \n \u00a0 | \n \u00a0 | \n $ | \n 14,408 | \n \u00a0 | \n
Weighted average assumptions used to estimate fair values of stock options on the date of grants and shares purchased under the Company's investment share program are as follows:
\u00a0
\n| \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n 2026 | \n \u00a0 | \n |
Expected volatility | \n \u00a0 | \n \u00a0 | \n 37.3 | \n % | \n
Risk-free interest rate | \n \u00a0 | \n \u00a0 | \n 3.7 | \n % | \n
Expected dividends | \n \u00a0 | \n \u00a0 | \n 0.0 | \n % | \n
Exercise factor | \n \u00a0 | \n \u00a0 | \n 2.0 | \n \u00a0 | \n
Discount for post-vesting restrictions | \n \u00a0 | \n \u00a0 | \n 0.0 | \n % | \n
N. Segment Reporting
\u00a0
Operating segments are defined as components of an enterprise about which separate discrete information is available for evaluation by the chief operating decision maker (\"CODM\"), or decision making group, in deciding how to allocate resources in assessing performance. The Company has one operating segment and one reportable segment that produces and sells alcohol beverages under various brands. All brands are predominantly beverages that are manufactured using similar production processes, have comparable alcohol content, generally fall under the same regulatory environment, and are sold to the same types of customers in similar size quantities at similar price points, with similar profit margins, and through the same channels of distribution.
\u00a0
The accounting policies of the segment are the same as those described in the summary of significant accounting policies. The CODM assesses performance for the segment based on net income (loss), which is reported on the income statement as consolidated net income (loss). The measure of segment assets is reported on the balance sheet as total consolidated assets.
\u00a0
The table below summarizes the Company\u2019s measures of segment net income (loss) that the CODM considered in determining how to allocate resources and assess segment performance for the thirteen and thirty-nine weeks ended September 26, 2026, and September 27, 2025:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Thirteen weeks ended | \n \u00a0 | \n \u00a0 | \n Thirty-nine weeks ended | \n \u00a0 | \n ||||||||||
\u00a0 | \n \u00a0 | \n September 26, | \n \u00a0 | \n \u00a0 | \n September 27, | \n \u00a0 | \n \u00a0 | \n September 26, | \n \u00a0 | \n \u00a0 | \n September 27, | \n \u00a0 | \n ||||
\u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||||||||||||
\u00a0 | \n \u00a0 | \n (in thousands) | \n \u00a0 | \n \u00a0 | \n (in thousands) | \n \u00a0 | \n ||||||||||
Net revenue | \n \u00a0 | \n $ | \n 520,101 | \n \u00a0 | \n \u00a0 | \n $ | \n 537,494 | \n \u00a0 | \n \u00a0 | \n $ | \n 1,522,369 | \n \u00a0 | \n \u00a0 | \n $ | \n 1,579,310 | \n \u00a0 | \n
Less: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||||
Cost of goods sold | \n \u00a0 | \n \u00a0 | \n 251,023 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 264,377 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 752,960 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 794,412 | \n \u00a0 | \n
Salaries and benefits expenses | \n \u00a0 | \n \u00a0 | \n 59,580 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 65,628 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 192,813 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 192,376 | \n \u00a0 | \n
Advertising, promotional, and selling expenses (excluding salaries and benefits) | \n \u00a0 | \n \u00a0 | \n 127,826 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 124,782 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 373,868 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 347,474 | \n \u00a0 | \n
General and administrative expenses (excluding salaries and benefits) | \n \u00a0 | \n \u00a0 | \n 20,631 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 19,242 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 68,492 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 60,752 | \n \u00a0 | \n
Impairment of brewery assets | \n \u00a0 | \n \u00a0 | \n 2,888 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 1,416 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 3,124 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 6,401 | \n \u00a0 | \n
Litigation expense | \n \u00a0 | \n \u00a0 | \n 1,824 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 194,471 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n
Interest income, net | \n \u00a0 | \n \u00a0 | \n (2,714 | \n ) | \n \u00a0 | \n \u00a0 | \n (2,696 | \n ) | \n \u00a0 | \n \u00a0 | \n (6,604 | \n ) | \n \u00a0 | \n \u00a0 | \n (7,320 | \n ) | \n
Other expense, net | \n \u00a0 | \n \u00a0 | \n 138 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 595 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 950 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 1,168 | \n \u00a0 | \n
Income tax provision (benefit) | \n \u00a0 | \n \u00a0 | \n 15,739 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 17,995 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (7,176 | \n ) | \n \u00a0 | \n \u00a0 | \n 53,047 | \n \u00a0 | \n
Segment net income (loss) | \n \u00a0 | \n $ | \n 43,166 | \n \u00a0 | \n \u00a0 | \n $ | \n 46,155 | \n \u00a0 | \n \u00a0 | \n $ | \n (50,529 | \n ) | \n \u00a0 | \n $ | \n 131,000 | \n \u00a0 | \n
The table below summarizes the Company\u2019s measures of segment net income (loss) that the CODM considered in determining how to allocate resources and assess segment performance for the thirteen and thirty-nine weeks ended September 26, 2026, and September 27, 2025:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Thirteen weeks ended | \n \u00a0 | \n \u00a0 | \n Thirty-nine weeks ended | \n \u00a0 | \n ||||||||||
\u00a0 | \n \u00a0 | \n September 26, | \n \u00a0 | \n \u00a0 | \n September 27, | \n \u00a0 | \n \u00a0 | \n September 26, | \n \u00a0 | \n \u00a0 | \n September 27, | \n \u00a0 | \n ||||
\u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||||||||||||
\u00a0 | \n \u00a0 | \n (in thousands) | \n \u00a0 | \n \u00a0 | \n (in thousands) | \n \u00a0 | \n ||||||||||
Net revenue | \n \u00a0 | \n $ | \n 520,101 | \n \u00a0 | \n \u00a0 | \n $ | \n 537,494 | \n \u00a0 | \n \u00a0 | \n $ | \n 1,522,369 | \n \u00a0 | \n \u00a0 | \n $ | \n 1,579,310 | \n \u00a0 | \n
Less: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||||
Cost of goods sold | \n \u00a0 | \n \u00a0 | \n 251,023 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 264,377 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 752,960 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 794,412 | \n \u00a0 | \n
Salaries and benefits expenses | \n \u00a0 | \n \u00a0 | \n 59,580 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 65,628 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 192,813 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 192,376 | \n \u00a0 | \n
Advertising, promotional, and selling expenses (excluding salaries and benefits) | \n \u00a0 | \n \u00a0 | \n 127,826 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 124,782 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 373,868 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 347,474 | \n \u00a0 | \n
General and administrative expenses (excluding salaries and benefits) | \n \u00a0 | \n \u00a0 | \n 20,631 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 19,242 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 68,492 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 60,752 | \n \u00a0 | \n
Impairment of brewery assets | \n \u00a0 | \n \u00a0 | \n 2,888 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 1,416 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 3,124 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 6,401 | \n \u00a0 | \n
Litigation expense | \n \u00a0 | \n \u00a0 | \n 1,824 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 194,471 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n
Interest income, net | \n \u00a0 | \n \u00a0 | \n (2,714 | \n ) | \n \u00a0 | \n \u00a0 | \n (2,696 | \n ) | \n \u00a0 | \n \u00a0 | \n (6,604 | \n ) | \n \u00a0 | \n \u00a0 | \n (7,320 | \n ) | \n
Other expense, net | \n \u00a0 | \n \u00a0 | \n 138 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 595 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 950 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 1,168 | \n \u00a0 | \n
Income tax provision (benefit) | \n \u00a0 | \n \u00a0 | \n 15,739 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 17,995 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (7,176 | \n ) | \n \u00a0 | \n \u00a0 | \n 53,047 | \n \u00a0 | \n
Segment net income (loss) | \n \u00a0 | \n $ | \n 43,166 | \n \u00a0 | \n \u00a0 | \n $ | \n 46,155 | \n \u00a0 | \n \u00a0 | \n $ | \n (50,529 | \n ) | \n \u00a0 | \n $ | \n 131,000 | \n \u00a0 | \n
O. Related Party Transactions
\u00a0
In 2019, as part of the merger with Dogfish Head, the Company entered into a lease with the Dogfish Head founders and other owners
of buildings used in certain of the Company\u2019s restaurant operations. The lease is for ten years with renewal options. The total payments due under the initial ten year term is $3.6 million. Total related party expense recognized for the thirteen weeks ended September 26, 2026 and September 27, 2025 related to the lease was approximately $0.1 million. Total related party expense recognized for the thirty-nine weeks ended September 26, 2026 and September 27, 2025 related to the lease was approximately $0.3 million and $0.2 million, respectively. Additionally, during the thirteen and thirty-nine weeks ended September 26, 2026 and September 27, 2025, the Company incurred expenses of less than $0.1 million to various other suppliers affiliated with the Dogfish Head founders.
\u00a0
Effective August 15, 2025, Jim Koch assumed the role of Chief Executive Officer, succeeding Michael Spillane. Prior to this appointment, Mr. Koch served as Brewer, Founder, and Chairman of the Board, during which time in 2025, he did not receive salary, bonus, or equity compensation. Upon assuming the CEO role, Mr. Koch has elected to continue forgoing salary and bonus, and no new equity awards have been granted. He also holds no unvested equity awards that would be subject to expense recognition.
"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-52"}]},{"name":"rpt:f-864","factDimensions":{"xbrl:concept":"us-gaap:LesseeOperatingLeaseTermOfContract","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:RelatedPartyTransactionsByRelatedPartyAxis":"sam:DogfishHeadBreweryMember"},"factValues":[{"value":"P10Y"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-53"}]},{"name":"rpt:f-865","factDimensions":{"xbrl:concept":"us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue","xbrl:period":"2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:RelatedPartyTransactionsByRelatedPartyAxis":"sam:DogfishHeadBreweryMember"},"factValues":[{"value":"3600000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-53"}]},{"name":"rpt:f-866","factDimensions":{"xbrl:concept":"us-gaap:CostOfRevenue","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:RelatedPartyTransactionAxis":"us-gaap:RelatedPartyMember","us-gaap:RelatedPartyTransactionsByRelatedPartyAxis":"sam:DogfishHeadBreweryMember"},"factValues":[{"value":"100000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-53"}]},{"name":"rpt:f-867","factDimensions":{"xbrl:concept":"us-gaap:CostOfRevenue","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:RelatedPartyTransactionAxis":"us-gaap:RelatedPartyMember","us-gaap:RelatedPartyTransactionsByRelatedPartyAxis":"sam:DogfishHeadBreweryMember"},"factValues":[{"value":"100000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-53"}]},{"name":"rpt:f-868","factDimensions":{"xbrl:concept":"us-gaap:CostOfRevenue","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:RelatedPartyTransactionAxis":"us-gaap:RelatedPartyMember","us-gaap:RelatedPartyTransactionsByRelatedPartyAxis":"sam:DogfishHeadBreweryMember"},"factValues":[{"value":"300000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-53"}]},{"name":"rpt:f-869","factDimensions":{"xbrl:concept":"us-gaap:CostOfRevenue","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:RelatedPartyTransactionAxis":"us-gaap:RelatedPartyMember","us-gaap:RelatedPartyTransactionsByRelatedPartyAxis":"sam:DogfishHeadBreweryMember"},"factValues":[{"value":"200000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-53"}]},{"name":"rpt:f-870","factDimensions":{"xbrl:concept":"sam:RelatedPartyTransactionOtherExpensesFromTransactionsWithRelatedParty","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"100000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-53"}]},{"name":"rpt:f-871","factDimensions":{"xbrl:concept":"sam:RelatedPartyTransactionOtherExpensesFromTransactionsWithRelatedParty","xbrl:period":"2025-12-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"100000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-53"}]},{"name":"rpt:f-872","factDimensions":{"xbrl:concept":"sam:RelatedPartyTransactionOtherExpensesFromTransactionsWithRelatedParty","xbrl:period":"2025-06-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"100000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-53"}]},{"name":"rpt:f-873","factDimensions":{"xbrl:concept":"sam:RelatedPartyTransactionOtherExpensesFromTransactionsWithRelatedParty","xbrl:period":"2024-12-29T00:00:00/2025-09-28T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"100000","decimals":-5}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-53"}]},{"name":"rpt:f-874","factDimensions":{"xbrl:concept":"ecd:Rule10b51ArrAdoptedFlag","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"false"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-63"}]},{"name":"rpt:f-875","factDimensions":{"xbrl:concept":"ecd:NonRule10b51ArrAdoptedFlag","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"false"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-63"}]},{"name":"rpt:f-876","factDimensions":{"xbrl:concept":"ecd:Rule10b51ArrTrmntdFlag","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"false"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-63"}]},{"name":"rpt:f-877","factDimensions":{"xbrl:concept":"ecd:NonRule10b51ArrTrmntdFlag","xbrl:period":"2026-06-28T00:00:00/2026-09-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"false"}],"properties":[{"property":"xbrl:factLocation","value":"rpt:group-63"}]}]}}